New York 2025 Session Status: Passed Senate

S8746 — Relates to professional employer organization services

Last action — Passed Assembly

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed Assembly
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the Senate. Introduced January 08, 2026. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the Assembly.

Prognosis

Stalled 26% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Passed Senate

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

The bill includes certain employee-related amounts in business income calculations for professional employer organizations.

This legislation changes how professional employer organizations calculate their business income. It requires that receipts related to employee wages, benefits, and expenses be included in the business income base.

What this means for you
  • Small Business: If you operate a small business using professional employer organization services, this may affect how your income is calculated for tax purposes.

Summary

Provides that receipts from other services and other business receipts, taxpayers, and combined groups including members, engaged in providing professional employer organization services shall include with such receipts amounts received with respect to wages, benefits, and other employee expenses disbursed to or for the benefit of a client's worksite employees and the related employment taxes if the amounts received are included in the calculation of the business income base or the combined business income base, respectively.

Bill Text

Action History

  1. RETURNED TO SENATE

  2. PASSED ASSEMBLY

  3. ORDERED TO THIRD READING RULES CAL.525

  4. SUBSTITUTED FOR A11453

  5. REFERRED TO WAYS AND MEANS

  6. DELIVERED TO ASSEMBLY

  7. PASSED SENATE

  8. ORDERED TO THIRD READING CAL.1640

  9. COMMITTEE DISCHARGED AND COMMITTED TO RULES

  10. REFERRED TO BUDGET AND REVENUE

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 218 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (218)

218 members have not signed on to this bill.

Show all 218 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation labor
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does S8746 do?
Provides that receipts from other services and other business receipts, taxpayers, and combined groups including members, engaged in providing professional employer organization services shall include with such receipts amounts received with respect to wages, benefits, and other employee expenses disbursed to or for the benefit of a client's worksite employees and the related employment taxes if the amounts received are included in the calculation of the business income base or the combined business income base, respectively.
Who sponsors S8746?
S8746 is sponsored by Jeremy Cooney.
What is the current status of S8746?
This bill has passed the Senate. Introduced January 08, 2026. It now moves to the second chamber.
Where can I track S8746?
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Last checked for changes 4 months ago · updated continuously

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