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Vincent White discusses the New York Paid Sick Leave Act, which takes effect on January 1, 2021. He emphasizes that this is a state law, distinct from New York City's similar law, although they've mostly aligned after recent amendments. Unlike previous COVID-related provisions, the new law covers all diseases without requiring a positive COVID test for paid sick leave. Employers with four or fewer employees and a net income of under $1 million in the previous tax year must provide up to 40 hours of unpaid sick leave annually. This clarification aims to reduce confusion regarding sick leave provisions.