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Vincent White discusses the New York Paid Sick Leave Act, effective January 1, 2021, clarifying that it is a state law distinct from New York City law. The state law has been amended to closely align with the city law while removing COVID-related requirements such as needing a positive test to access paid sick leave. The law applies to all illnesses, not just COVID. Key points include that employers with four or fewer employees and a net income of less than $1 million in the previous tax year must provide up to 40 hours of unpaid sick leave annually.