In his 2020 State of the State Address this week, New York Governor Andrew Cuomo called for employers in the Empire State to provide paid sick leave benefits for employees. The Governor’s plan would mandate that employers of 5 to 99 workers provide 5 days of paid sick leave annually and those with 100 or more employees, a minimum of 7 paid sick days would be required. Small businesses with 4 or fewer employees would be required to provide 5 days unpaid sick leave annually. Although he didn’t provide any details, Cuomo also appeared to telegraph that he will be pushing a New York version of the California employee classification law (AB-5) which largely eliminate independent contractor status for workers and mandate employee benefits for most workers across the board. In addition, he promised to strengthen New York laws relative to wage liens in order to ensure that workers who will wage theft judgements against employers have the legal tools to ensure their judgement will be paid. Lastly, the Governor is proposing that the New York Corporation Franchise Tax rate for small corporate taxpayers (less than 100 employees and less than $390,000 in income) be reduced from the current 6.5 percent to 4 percent.