Bill Text: NY A06208 | 2013-2014 | General Assembly | Introduced
Bill Title: Grants taxpayer an automatic extension of time for filing a return and paying personal income taxes where a state budget is not timely enacted into law; provides that no penalties or interest shall be assessed, or imposed upon a taxpayer during such extension.
Spectrum: Slight Partisan Bill (Republican 4-2)
Status: (Introduced - Dead) 2014-01-08 - referred to ways and means [A06208 Detail]
Download: New_York-2013-A06208-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 6208 2013-2014 Regular Sessions I N A S S E M B L Y March 15, 2013 ___________ Introduced by M. of A. TEDISCO -- Multi-Sponsored by -- M. of A. CROUCH, FITZPATRICK, KOLB, MILLER, THIELE -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to granting an automatic exten- sion of time for filing a personal income tax return and paying a personal income tax when the state budget has not been timely enacted into law THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Section 657 of the tax law is amended by adding a new 2 subsection (d) to read as follows: 3 (D) AUTOMATIC EXTENSION FOR LATE APPROVAL OF STATE BUDGET. AN AUTOMAT- 4 IC EXTENSION OF TIME EQUAL TO A TOTAL CALCULATED BY SUBTRACTING ONE FROM 5 THE NUMBER OF DAYS AFTER APRIL FIRST AND UPON WHICH THE LAST OF THE 6 PUBLIC PROTECTION AND GENERAL GOVERNMENT BUDGET BILL, THE EDUCATION, 7 LABOR AND FAMILY ASSISTANCE BUDGET BILL, HEALTH AND MENTAL HYGIENE BUDG- 8 ET BILL, THE TRANSPORTATION, ECONOMIC DEVELOPMENT AND ENVIRONMENTAL 9 CONSERVATION BUDGET BILL, THE LEGISLATIVE AND JUDICIARY BUDGET BILL OR 10 THE DEBT SERVICE BUDGET BILL HAS BEEN ENACTED INTO LAW SHALL BE DEEMED 11 GRANTED FOR FILING A TAX RETURN OR PAYING A TAX OTHERWISE REQUIRED ON 12 APRIL FIFTEENTH. NO PENALTIES OR INTEREST SHALL BE ASSESSED OR IMPOSED 13 UPON A TAXPAYER DURING SUCH EXTENSION AS HEREIN GRANTED. 14 S 2. This act shall take effect immediately and shall apply to taxable 15 years beginning on and after January 1, 2013. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08182-01-3