Bill Text: NY A02328 | 2015-2016 | General Assembly | Introduced
Bill Title: Repeals penalties for failure to electronically file or electronically pay certain tax documents.
Spectrum: Slight Partisan Bill (Democrat 15-8)
Status: (Introduced - Dead) 2016-01-06 - referred to ways and means [A02328 Detail]
Download: New_York-2015-A02328-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
2328
2015-2016 Regular Sessions
I N A S S E M B L Y
January 16, 2015
___________
Introduced by M. of A. CAHILL -- Multi-Sponsored by -- M. of A. ABINAN-
TI, CRESPO, FINCH, GLICK, GOODELL, GOTTFRIED, GUNTHER, JAFFEE, LUPAR-
DO, MAGEE, McDONOUGH, McLAUGHLIN, O'DONNELL, RAIA, ROBERTS, ROSENTHAL,
SALADINO, SCHIMEL, SCHIMMINGER, WEPRIN, ZEBROWSKI -- read once and
referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to repealing penalties for
failure to electronically file or electronically pay certain tax docu-
ments
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Subdivision (e) of section 29 of the tax law as amended by
2 section 13 of part U of chapter 61 of the laws of 2011, paragraph 2 as
3 amended by section 4 and paragraph 4 as amended by section 5 of part G
4 of chapter 59 of the laws of 2012, is amended to read as follows:
5 (e) Failure to electronically file or electronically pay. [(1) If a
6 tax return preparer is required to file authorized tax documents elec-
7 tronically pursuant to subdivision (b) of this section, and that prepar-
8 er fails to file one or more of those documents electronically, then
9 that preparer will be subject to a penalty of fifty dollars for each
10 failure to electronically file an authorized tax document, unless it is
11 shown that the failure is due to reasonable cause and not due to willful
12 neglect.
13 (2) If a taxpayer is required to electronically file any authorized
14 tax documents or electronically pay any tax liability or other amount
15 due shown on, or required to be paid with, an authorized tax document
16 required to be filed electronically pursuant to subdivision (b) or (c)
17 of this section, and that taxpayer fails to electronically file one or
18 more of those tax documents or electronically pay one or more of those
19 liabilities or other amounts due, then that taxpayer will be subject to
20 a penalty of fifty dollars for each failure to electronically file any
21 authorized tax document or electronically pay any tax, unless it is
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06314-01-5
A. 2328 2
1 shown that the failure is due to reasonable cause and not due to willful
2 neglect. In addition, any taxpayer that fails to electronically file an
3 authorized tax document for any tax will be subject to the penalty
4 imposed under the applicable article for the failure to file a return or
5 report, whether a paper return or report has been filed or not.
6 Provided, however, that this subdivision shall not apply to an individ-
7 ual taxpayer with respect to his or her personal tax documents that are
8 required by or pursuant to the authority of article twenty-two, thirty,
9 thirty-A or thirty-B of this chapter.
10 (3) The penalties provided for by this subdivision must be paid upon
11 notice and demand, and will be assessed, collected and paid in the same
12 manner as the tax to which the electronic transaction relates. However,
13 if the electronic transaction relates to another matter administered by
14 the commissioner, then the penalty will be assessed, collected and paid
15 in the same manner as prescribed by article twenty-seven of this chap-
16 ter.
17 (4) If a taxpayer or tax return preparer fails to electronically file
18 an authorized tax document when required to do so pursuant to subdivi-
19 sion (b) or (c) of this section, the taxpayer shall not be eligible to
20 receive interest on any overpayment in accordance with the overpayment
21 provisions of this chapter until such document is filed electronically.
22 Provided, however, that this subdivision shall not apply to an individ-
23 ual taxpayer with respect to his or her personal tax documents that are
24 required by or pursuant to the authority of article twenty-two, thirty,
25 thirty-A or thirty-B of this chapter] NEITHER TAX RETURN PREPARERS NOR
26 TAXPAYERS SHALL BE SUBJECT TO ANY PENALTIES FOR THEIR FAILURE TO ELEC-
27 TRONICALLY FILE OR ELECTRONICALLY PAY PURSUANT TO THIS SECTION.
28 S 2. Subdivision (e) of section 29 of the tax law, as added by section
29 1 of part UU-1 of chapter 57 of the laws of 2008 and paragraph 1 as
30 amended by section 1 of part G of chapter 57 of the laws of 2010, is
31 amended to read as follows:
32 (e) Failure to electronically file or electronically pay. [(1) If a
33 tax return preparer is required to file authorized tax documents elec-
34 tronically pursuant to subdivision (b) of this section, and that prepar-
35 er fails to file one or more of those documents electronically, then
36 that preparer will be subject to a penalty of fifty dollars for each
37 failure to electronically file an authorized tax document, unless it is
38 shown that the failure is due to reasonable cause and not due to willful
39 neglect.
40 (2) If a taxpayer is required to electronically pay any tax liability
41 or other amount due shown on, or required to be paid with, an authorized
42 tax document required to be filed electronically pursuant to subdivision
43 (b) or (c) of this section, and that taxpayer fails to electronically
44 pay one or more of those liabilities or other amounts due, then that
45 taxpayer will be subject to a penalty of fifty dollars for each failure
46 to electronically pay.
47 (3) The penalties provided for by this subdivision must be paid upon
48 notice and demand, and will be assessed, collected and paid in the same
49 manner as the tax to which the electronic transaction relates. However,
50 if the electronic transaction relates to another matter administered by
51 the commissioner, then the penally will be assessed, collected and paid
52 in the same manner as prescribed by article twenty-seven of this chap-
53 ter] NEITHER TAX RETURN PREPARERS NOR TAXPAYERS SHALL BE SUBJECT TO ANY
54 PENALTIES FOR THEIR FAILURE TO ELECTRONICALLY FILE OR ELECTRONICALLY PAY
55 PURSUANT TO THIS SECTION.
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1 S 3. This act shall take effect on the one hundred twentieth day after
2 it shall have become a law; provided, however that the amendments to
3 subdivision (e) of section 29 of the tax law made by section one of this
4 act shall be subject to the expiration and reversion of such section
5 pursuant to section 23 of part U of chapter 61 of the laws of 2011, as
6 amended, when upon such date the provisions of section two of this act
7 shall take effect. Effective immediately, the addition, amendment and/or
8 repeal of any rule or regulation necessary for the implementation of
9 this act on its effective date is authorized to be made on or before
10 such date.
