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Senate Bill S4274A

2017-2018 Legislative Session

Grants taxpayers an automatic extension to file a return and pay taxes in certain cases

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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Bill Amendments

2017-S4274 - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §657, Tax L

2017-S4274 - Summary

Grants taxpayers 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.

2017-S4274 - Sponsor Memo

2017-S4274 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4274
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             February 7, 2017
                                ___________
 
 Introduced  by  Sen. TEDISCO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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:
 
   Section  1.  Section  657  of  the  tax law is amended by adding a new
 subsection (d) to read as follows:
   (D) AUTOMATIC EXTENSION FOR LATE APPROVAL OF STATE BUDGET. AN AUTOMAT-
 IC EXTENSION OF TIME EQUAL TO A TOTAL CALCULATED BY SUBTRACTING ONE FROM
 THE NUMBER OF DAYS AFTER APRIL FIRST AND UPON  WHICH  THE  LAST  OF  THE
 PUBLIC  PROTECTION  AND  GENERAL  GOVERNMENT BUDGET BILL, THE EDUCATION,
 LABOR AND FAMILY ASSISTANCE BUDGET BILL, HEALTH AND MENTAL HYGIENE BUDG-
 ET BILL, THE  TRANSPORTATION,  ECONOMIC  DEVELOPMENT  AND  ENVIRONMENTAL
 CONSERVATION  BUDGET  BILL, THE LEGISLATIVE AND JUDICIARY BUDGET BILL OR
 THE DEBT SERVICE BUDGET BILL HAS BEEN ENACTED INTO LAW SHALL  BE  DEEMED
 GRANTED  FOR  FILING  A TAX RETURN OR PAYING A TAX OTHERWISE REQUIRED ON
 APRIL FIFTEENTH. NO PENALTIES OR INTEREST SHALL BE ASSESSED  OR  IMPOSED
 UPON A TAXPAYER DURING SUCH EXTENSION AS HEREIN GRANTED.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on and after January 1, 2018.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06376-01-7

2017-S4274A (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §657, Tax L

2017-S4274A (ACTIVE) - Summary

Grants taxpayers 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.

2017-S4274A (ACTIVE) - Sponsor Memo

2017-S4274A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4274--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             February 7, 2017
                                ___________
 
 Introduced  by  Sen. TEDISCO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations -- recommitted to the Committee on Investigations  and
   Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
   committee discharged, bill amended, ordered reprinted as  amended  and
   recommitted to said committee
 
 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:
 
   Section 1. Section 657 of the tax law  is  amended  by  adding  a  new
 subsection (d) to read as follows:
   (D) AUTOMATIC EXTENSION FOR LATE APPROVAL OF STATE BUDGET. AN AUTOMAT-
 IC EXTENSION OF TIME EQUAL TO A TOTAL CALCULATED BY SUBTRACTING ONE FROM
 THE  NUMBER  OF  DAYS  AFTER  APRIL FIRST AND UPON WHICH THE LAST OF THE
 PUBLIC PROTECTION AND GENERAL GOVERNMENT  BUDGET  BILL,  THE  EDUCATION,
 LABOR AND FAMILY ASSISTANCE BUDGET BILL, HEALTH AND MENTAL HYGIENE BUDG-
 ET  BILL,  THE  TRANSPORTATION,  ECONOMIC  DEVELOPMENT AND ENVIRONMENTAL
 CONSERVATION BUDGET BILL, THE LEGISLATIVE AND JUDICIARY BUDGET  BILL  OR
 THE  DEBT  SERVICE BUDGET BILL HAS BEEN ENACTED INTO LAW SHALL BE DEEMED
 GRANTED FOR FILING A TAX RETURN OR PAYING A TAX  OTHERWISE  REQUIRED  ON
 APRIL  FIFTEENTH.  NO PENALTIES OR INTEREST SHALL BE ASSESSED OR IMPOSED
 UPON A TAXPAYER DURING SUCH EXTENSION AS HEREIN GRANTED.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on and after January 1, 2019.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06376-02-8

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