Bill Text: NY A06224 | 2023-2024 | General Assembly | Introduced

New York Assembly Bill 6224

Introduced

Bill Title: Directs the commissioner of taxation and finance to grant an automatic extension until May 15, 2023 for counties affected by a severe winter storm in December 2022; authorizes such extension for individuals and households who reside or have a business in the counties of Erie, Genesee, Niagara, St. Lawrence, and Suffolk counties.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced) 2024-01-03 - referred to ways and means [A06224 Detail]

Download: New_York-2023-A06224-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          6224

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      April 3, 2023
                                       ___________

        Introduced by M. of A. CONRAD -- read once and referred to the Committee
          on Ways and Means

        AN  ACT  directing  the commissioner of taxation and finance to grant an
          automatic extension until May 15, 2023  for  counties  affected  by  a
          severe winter storm in December 2022

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Automatic extension for counties affected by severe  winter
     2  storm.  Notwithstanding  any other law to the contrary, the commissioner
     3  of taxation and finance shall grant an automatic extension until May 15,
     4  2023 for filing a tax return or paying a tax otherwise  required  on  or
     5  after  December  23,  2022  and  before May 15, 2023 for individuals and
     6  households who reside or have a business in the counties of Erie,  Gene-
     7  see,  Niagara, St. Lawrence, and Suffolk counties which were affected by
     8  the severe winter storm and snowstorm beginning December  23,  2022  and
     9  ending  December 28, 2022. No penalties or interest shall be assessed or
    10  imposed upon a  taxpayer  during  such  extension  as  granted  in  this
    11  section.
    12    § 2. This act shall take effect immediately.





         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10599-01-3