{"data":{"id":"us-ny/n.y.-tax-law-853","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 853","heading":"Pass through of tax","body":"§ 853. Pass through of tax. An employer cannot deduct from the wages\nor compensation of an employee any amount that represents all or any\nportion of the tax imposed on the employer under this article.","path":["Tax Law","Article 24. Employer Compensation Expense Program"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/853","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"924e73d24f81b4126757633fdd5bb44d056b6c25905f7a3fc0cb74a435c388ab","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-852","next":"us-ny/n.y.-tax-law-854"},"notice":"GroundRules: Original legal text. Not legal advice."}