S T A T E O F N E W Y O R K
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10343
I N A S S E M B L Y
April 29, 2020
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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:
Section 1. Section 657 of the tax law is amended by adding a new
subsection (d) to read as follows:
(D) AUTOMATIC EXTENSION FOR EMPLOYEES AFFECTED BY AN EMERGENCY DECLA-
RATION. AN AUTOMATIC EXTENSION SHALL BE GRANTED TO TAXPAYERS DURING A
DISEASE OUTBREAK RELATED DECLARED EMERGENCY. SUCH EXTENSION SHALL BE
GRANTED FOR FILING A TAX RETURN OR PAYING A TAX OTHERWISE REQUIRED ON
APRIL FIFTEENTH, TWO THOUSAND TWENTY. THE LENGTH OF SUCH EXTENSION SHALL
BE NINETY DAYS FROM APRIL FIFTEENTH, TWO THOUSAND TWENTY. SUBSECTION
(B) OF THIS SECTION SHALL NOT APPLY TO PERSONS GRANTED AN EXTENSION
PURSUANT TO THIS SUBSECTION. NO PENALTIES OR INTEREST SHALL BE ASSESSED
OR IMPOSED UPON A TAXPAYER DURING AN EXTENSION GRANTED PURSUANT TO THIS
SUBSECTION.
§ 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