Section 596. Claim filing, registration, and reporting

1. Claim filing and
  certification to  unemployment.  A  claimant  shall  file  a  claim  for
  benefits  at the local state employment office serving the area in which
  he was last employed or in which he resides within such time and in such
  manner as the commissioner shall prescribe. He shall disclose whether he
  owes child support obligations, as  hereafter  defined.  If  a  claimant
  making  such disclosure is eligible for benefits, the commissioner shall
  notify the state or local child support enforcement agency, as hereafter
  defined, that the claimant is eligible.
    A claimant shall correctly report  any  days  of  employment  and  any
  compensation  he received for such employment, including employments not
  subject to this article, and the days on which he was totally unemployed
  and shall make such reports in accordance with such regulations  as  the
  commissioner shall prescribe.
    2. Child support obligations. (a) The term "child support obligations"
  means  obligations  enforced  pursuant to an approved plan under section
  four hundred fifty-four of the federal social  security  act.  The  term
  "state  or  local  child support enforcement agency" means any agency of
  the state or a political subdivision thereof operating pursuant to  such
  a plan.
    (b) Notwithstanding the provisions of section five hundred ninety-five
  of  this  article,  the  commissioner  shall  deduct  and withhold child
  support obligations from  benefits  payable  to  a  claimant  (including
  amounts  payable  by the commissioner pursuant to an agreement under any
  federal law providing for compensation, assistance, or  allowances  with
  respect  to  unemployment)  in the amount specified by the claimant, the
  amount determined pursuant to an agreement between the claimant and  the
  state  or  local  child  support  enforcement  agency  submitted  to the
  commissioner, or the amount required to be deducted and withheld through
  legal process, whichever amount is the greatest. Such  amount  shall  be
  paid to the appropriate state or local child support enforcement agency,
  and  shall  be  treated  for  all purposes as if paid to the claimant as
  benefits and paid by the claimant to such agency in satisfaction of  the
  claimant's  child  support obligations. Each such agency shall reimburse
  the commissioner for the  administrative  costs  attributable  to  child
  support obligations being enforced by the commissioner.
    3.  Uncollected overissuance of food stamps. (a) The term "uncollected
  overissuance of food stamps"  has  the  meaning  prescribed  in  section
  thirteen  (c)(1)  of  the  federal  food  stamp  act  of  1977. The term
  "appropriate state food stamp agency" means any agency of the state or a
  political  subdivision  thereof  enforcing  the   collection   of   such
  overissuance.
    (b) Notwithstanding the provisions of section five hundred ninety-five
  of  this article, the commissioner shall deduct and withhold uncollected
  over issuances of food  stamps  from  benefits  payable  to  a  claimant
  pursuant  to  section  thirteen  (c)(3) of the federal food stamp act of
  1977; provided, however, that no  agreement  pursuant  to  this  section
  shall  reduce  benefits  by  an  amount  in excess of the greater of ten
  percent of the weekly benefit amount or  ten  dollars,  unless  claimant
  specifically  requests,  in  writing,  to  reduce  benefits by a greater
  amount. Any amount deducted and withheld under this subdivision shall be
  paid to the appropriate state food stamp agency, and  shall  be  treated
  for  all  purposes as if paid to the claimant as benefits and as if paid
  by the claimant to  such  agency  in  satisfaction  of  claimant's  over
  issuance of food stamps coupons. To the extent permitted by federal law,
  the procedures for correcting overpayments shall be designed to minimize
  adverse  impact on the claimant, and to the extent possible, avoid undue
  hardship.

    (c)  Each  such  agency  shall  reimburse  the  commissioner  for  the
  administrative  costs  incurred  under  this  subdivision  in  a  manner
  consistent with  a  memorandum  of  understanding  as  approved  by  the
  director  of  the  division  of  the budget. Such reimbursement shall be
  consistent with federal law and regulations.
    4.  Registration  and reporting for work. A claimant shall register as
  totally unemployed at a local state employment office serving  the  area
  in  which he was last employed or in which he resides in accordance with
  such  regulations  as  the  commissioner  shall  prescribe.   After   so
  registering, such claimant shall report for work at the same local state
  employment  office  or  otherwise  give notice of the continuance of his
  unemployment as often and in  such  manner  as  the  commissioner  shall
  prescribe.
    5.  Part  time  work.  Notwithstanding  any  other  provisions of this
  article, a claimant who for reasons personal to himself  or  herself  is
  unable  or  unwilling  to work full time and who customarily worked less
  than the full time prevailing in his or her place of  employment  for  a
  majority  of  the  weeks worked during the applicable base period, shall
  not be denied unemployment insurance solely because the claimant is only
  seeking part time work. For purposes of this subdivision, "seeking  part
  time  work"  shall  mean the claimant is willing to work for a number of
  hours per week that are comparable to  the  claimant's  part  time  work
  during the majority of time in the base period.
    6.  An  individual filing a new claim for unemployment benefits shall,
  at the time of filing such claim, be advised that:
    (a)(1) Unemployment benefits are subject to federal, state  and  local
  income tax;
    (2) Requirements exist pertaining to estimated tax payments;
    (3)  The  individual may elect to have federal and/or state income tax
  deducted and withheld from  the  individual's  payment  of  unemployment
  benefits at the amount specified under the federal internal revenue code
  (26  U.S.C.A.  3402(p)(2))  and/or  the state income tax withholding tax
  schedules as specified under the tax law and relevant regulations; and
    (4) The individual shall be permitted to change a  previously  elected
  withholding status.
    (b) Notwithstanding the provisions of section five hundred ninety-five
  of  this  article,  the  commissioner  shall deduct and withhold federal
  and/or state income tax from benefits payable to an individual  if  such
  individual  elects  such withholding. Amounts deducted and withheld from
  unemployment benefits shall remain in the unemployment trust fund  until
  transferred  to  the appropriate taxing authority as a payment of income
  tax.
    (c) The commissioner shall follow  all  procedures  specified  by  the
  United States department of labor, the federal internal revenue service,
  the  state  department of labor and the state department of taxation and
  finance pertaining to  the  deducting  and  withholding  of  income  tax
  authorized under this subdivision.
    (d) Amounts shall be deducted and withheld under this subdivision only
  after   amounts  are  deducted  and  withheld  for  any  overpayment  of
  unemployment  benefits,  child  support  obligations,  food  stamp  over
  issuances  or  any  other  amounts  required to be deducted and withheld
  under this article.