NY A04048

Entitles parents and legal guardians of children in day care through 12th grade to work remotely when schools or day care centers are closed due to a state or local disaster emergency, provided their essential job functions can be performed remotely

Creates a rebuttable presumption that employees can work remotely if they have already worked remotely for two consecutive pay periods or two weeks in the current or preceding calendar year

Allows employees to request flexible working arrangements (including schedule changes, remote work, or job-sharing) during emergency school/day care closures, with employers required to respond within 14 days and provide written reasons for any denial

Employers may deny requests if granting them would be "inconsistent with business operations," based on factors including undue costs, inability to meet consumer demand, detrimental impact on business quality, or inability to reorganize work among existing staff

Establishes a $500 civil penalty per violation for employers who fail to comply, and prohibits retaliation against employees who exercise their rights under this law