Bill Text: NY A10343 | 2019-2020 | General Assembly | Introduced

New York Assembly Bill 10343 (Prior Session Legislation)

Introduced

Bill Title: Grants an automatic extension to taxpayers affected by a disease outbreak related declared state of emergency.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-04-29 - referred to ways and means [A10343 Detail]

Download: New_York-2019-A10343-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          10343

                   IN ASSEMBLY

                                     April 29, 2020
                                       ___________

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

        AN ACT to amend the tax law, in relation  to  taxpayers  affected  by  a
          declared state of emergency

          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 employees affected by an emergency decla-
     4  ration. An automatic extension shall be granted to  taxpayers  during  a
     5  disease  outbreak  related  declared  emergency. Such extension shall be
     6  granted for filing a tax return or paying a tax  otherwise  required  on
     7  April fifteenth, two thousand twenty. The length of such extension shall
     8  be  ninety  days  from April fifteenth, two thousand twenty.  Subsection
     9  (b) of this section shall not apply  to  persons  granted  an  extension
    10  pursuant  to this subsection. No penalties or interest shall be assessed
    11  or imposed upon a taxpayer during an extension granted pursuant to  this
    12  subsection.
    13    § 2. This act shall take effect immediately.






         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15950-01-0