| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| May 21, 2020 |
referred to budget and revenue |
Senate Bill S8386
2019-2020 Legislative Session
Sponsored By
(D) Senate District
Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee
Actions
2019-S8386 (ACTIVE) - Details
- Current Committee:
- Senate Budget And Revenue
- Law Section:
- Taxation
- Versions Introduced in 2021-2022 Legislative Session:
-
S602
2019-S8386 (ACTIVE) - Sponsor Memo
BILL NUMBER: S8386
SPONSOR: BENJAMIN
TITLE OF BILL:
An act authorizing businesses to designate work performed remotely due
to the outbreak of novel coronavirus, COVID-19 to have been performed at
its normal work location for state and local tax purposes
PURPOSE:
Allows that, while the emergency related to the COVID-19 pandemic has
resulted in large numbers of employees to work in a geographically
disbursed area, employers may designate such work at occurring at the
same location at which such work was performed before the emergency for
tax purposes.
SUMMARY OF PROVISIONS:
Section 1 allows that, while the emergency related to the COVID-19
pandemic has resulted in large numbers of employees to work in a
2019-S8386 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
8386
I N S E N A T E
May 21, 2020
___________
Introduced by Sen. BENJAMIN -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT authorizing businesses to designate work performed remotely due
to the outbreak of novel coronavirus, COVID-19 to have been performed
at its normal work location for state and local tax purposes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding any provision of law to the contrary, for
the duration of the state disaster emergency pursuant to executive order
202, a business which has required some or all of its employees to work
remotely as a result of the outbreak of novel coronavirus, COVID-19, may
designate such remote work as having been performed at the location such
work was performed prior to the declaration of such state disaster emer-
gency for all state and local tax purposes, including but not limited
to, apportionment.
§ 2. The commissioner of taxation and finance shall promulgate any
rule or regulation necessary to effectuate this act.
§ 3. This act shall take effect immediately and shall be deemed to
have been in full force and effect March 7, 2020.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16446-01-0
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.