senate Bill S4307

Signed By Governor
2013-2014 Legislative Session

Suspends the income tax refund statute of limitations for individuals who are financially disabled

download bill text pdf

Sponsored By

Archive: Last Bill Status Via A5959 - Signed by Governor


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

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Actions

view actions (13)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Aug 05, 2014 signed chap.204
Aug 01, 2014 delivered to governor
Jun 19, 2014 returned to assembly
passed senate
3rd reading cal.1071
substituted for s4307
Jun 19, 2014 substituted by a5959
Jun 09, 2014 advanced to third reading
Jun 03, 2014 2nd report cal.
Jun 02, 2014 1st report cal.1071
May 13, 2014 reported and committed to finance
Jan 08, 2014 referred to investigations and government operations
Mar 20, 2013 referred to investigations and government operations

Votes

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Jun 2, 2014 - Finance committee Vote

S4307
36
0
committee
36
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Finance committee vote details

May 13, 2014 - Investigations and Government Operations committee Vote

S4307
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 13, 2014

Co-Sponsors

S4307 - Details

See Assembly Version of this Bill:
A5959
Law Section:
Tax Law
Laws Affected:
Amd §687, Tax L; amd §11-1787, NYC Ad Cd

S4307 - Summary

Suspends the income tax refund statute of limitations for individuals who are financially disabled.

S4307 - Sponsor Memo

S4307 - Bill Text download pdf

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

                                  4307

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             March 20, 2013
                               ___________

Introduced  by Sen. MARCELLINO -- (at request of the Department of Taxa-
  tion and Finance) -- read twice and ordered printed, and when  printed
  to  be  committed  to  the  Committee on Investigations and Government
  Operations

AN ACT to amend the tax law and the administrative code of the  city  of
  New  York,  in relation to suspending the income tax refund statute of
  limitations for individuals due to financial disability

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Subsection (k) of section 687 of the tax law is relettered
subsection (l) and a new subsection (k) is added to read as follows:
  (K) RUNNING OF PERIODS  OF  LIMITATION  SUSPENDED  WHILE  TAXPAYER  IS
UNABLE TO MANAGE FINANCIAL AFFAIRS DUE TO DISABILITY. -- (1) IN THE CASE
OF  AN  INDIVIDUAL  TAXPAYER,  THE  RUNNING  OF THE PERIODS SPECIFIED IN
SUBSECTIONS (A), (B), AND (C) OF THIS SECTION SHALL BE SUSPENDED  DURING
ANY PERIOD OF SUCH INDIVIDUAL'S LIFE THAT SUCH INDIVIDUAL IS FINANCIALLY
DISABLED.  FOR PURPOSES OF THIS SUBSECTION, AN INDIVIDUAL TAXPAYER IS AN
INDIVIDUAL WHO IS SUBJECT TO ANY STATE OR LOCAL PERSONAL INCOME  TAX  OR
SURCHARGE ADMINISTERED BY THE COMMISSIONER.
  (2)  FOR  PURPOSES  OF PARAGRAPH ONE OF THIS SUBSECTION, AN INDIVIDUAL
TAXPAYER IS FINANCIALLY DISABLED IF SUCH INDIVIDUAL IS UNABLE TO  MANAGE
HIS OR HER FINANCIAL AFFAIRS BY REASON OF A MEDICALLY DETERMINABLE PHYS-
ICAL  OR  MENTAL  IMPAIRMENT OF THAT INDIVIDUAL WHICH CAN BE EXPECTED TO
RESULT IN DEATH OR WHICH HAS LASTED OR CAN BE EXPECTED  TO  LAST  FOR  A
CONTINUOUS  PERIOD  OF  NOT LESS THAN TWELVE MONTHS. AN INDIVIDUAL SHALL
NOT BE CONSIDERED TO HAVE SUCH AN IMPAIRMENT UNLESS PROOF OF THE  EXIST-
ENCE  THEREOF  IS  FURNISHED IN SUCH FORM AND MANNER AS THE COMMISSIONER
MAY REQUIRE.
  (3) AN INDIVIDUAL TAXPAYER SHALL NOT BE TREATED AS  FINANCIALLY  DISA-
BLED DURING ANY PERIOD THAT SUCH INDIVIDUAL'S SPOUSE OR ANY OTHER PERSON
IS AUTHORIZED TO ACT ON BEHALF OF SUCH INDIVIDUAL IN FINANCIAL MATTERS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09096-01-3

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