S T A T E O F N E W Y O R K
________________________________________________________________________
8372
I N S E N A T E
May 19, 2020
___________
Introduced by Sen. JORDAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Commerce, Economic Devel-
opment and Small Business
AN ACT to provide small businesses affected by COVID-19 an additional 90
days to pay certain monthly sales and payroll taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. For the duration of any mandatory or precautionary order of
quarantine or isolation issued through an executive order from the
governor or by the state of New York, the department of health, local
board of health, or any governmental entity duly authorized to issue
such order due to COVID-19, small businesses shall have an additional 90
days to pay any monthly sales and payroll taxes which become due during
such time. For purposes of this act, "small business" shall mean a
business which is resident in this state, independently owned and oper-
ated and who employs one hundred full-time equivalent employees or less.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16357-01-0