senate Bill S3248

2011-2012 Legislative Session

Relates to filing of amended tax returns in certain cases

download bill text pdf

Sponsored By

Archive: Last Bill Status -

  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to investigations and government operations
Feb 14, 2011 referred to investigations and government operations

S3248 - Details

See Assembly Version of this Bill:
Law Section:
Tax Law
Laws Affected:
Amd ยงยง659 & 687, Tax L
Versions Introduced in 2009-2010 Legislative Session:
A3331, S1174

S3248 - Summary

Permits the limited filing of amended personal income tax returns in certain cases after the time period permitted by law has lapsed.

S3248 - Sponsor Memo

S3248 - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K

    S. 3248                                                  A. 5196

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            February 14, 2011

IN  SENATE -- Introduced by Sen. FARLEY -- read twice and ordered print-
  ed, and when printed to be committed  to  the  Committee  on  Investi-
  gations and Government Operations

IN  ASSEMBLY  --  Introduced  by M. of A. AMEDORE, TOBACCO, McDONOUGH --
  read once and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to filing of  amended  personal
  income tax returns


  Section 1.  Legislative  findings.  The  legislature  finds  that  the
increasing  complexity  of income tax laws, particularly those affecting
income earned in one state by a taxpayer residing in another state,  has
contributed  to  unfair  and inequitable situations. Although a New York
taxpayer may offset taxes paid to another state against his or her state
income tax liability, delays in assessment and notification by the other
state may cause filing of an amended return to be barred by the  statute
of  limitations. As a result, the New York taxpayer is forced to pay the
same tax obligation twice, once to New  York  and  again  to  the  other
state.  In an effort to provide an equitable remedy for affected taxpay-
ers, the legislature determines to treat changes to a  taxpayer's  obli-
gations  to  another  state  in  the  same  fashion as changes made to a
taxpayer's federal obligations.
  S 2. Section 659 of the tax law, as amended by chapter 577 of the laws
of 1997, is amended to read as follows:
  S 659.   Report of [federal] changes,  corrections  or  disallowances.
(A)  If the amount of a taxpayer's federal taxable income, federal items
of tax preference, total taxable amount or ordinary income portion of  a
lump  sum  distribution or includible gain of a trust reported on his OR
HER federal income tax return for any taxable year, or the amount  of  a
taxpayer's   earned  income  credit  or  credit  for  employment-related

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


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