NY State Senate Bill 2019-S8386

Senate Bill S8386

2019-2020 Legislative Session

Authorizes businesses to designate work performed remotely due to the outbreak of COVID-19 to have been performed at its normal work location for state and local tax purposes

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 21, 2020	referred to budget and revenue

2019-S8386 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Taxation
Versions Introduced in 2021-2022 Legislative Session:: S602

2019-S8386 (ACTIVE) - Summary

Authorizes businesses to designate work performed remotely due to the outbreak of COVID-19 to have been performed at its normal work location for state and local tax purposes for the duration of the state disaster emergency declared pursuant to executive order 202.

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

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.

Section 2 allows for the commissioner of Taxation and Finance to promul-
gate necessary rules and regulations for this act.

Section 3 sets the effective date.

 
EXISTING LAW:

None

 
JUSTIFICATION:

The performance of work remotely in response to the COVID-19 pandemic
can cause confusion because many people are working in a different
jurisdiction from where they worked before. This act would allow busi-
nesses to declare their work is being conducted at the same location as
before the emergency, and remove unnecessary confusion and complexity to
filing their taxes.

 
LEGISLATIVE HISTORY:

new bill.

 
FISCAL IMPLICATIONS:

none

 
LOCAL FISCAL IMPLICATIONS:

None

 
EFFECTIVE DATE:
Immediately, with deemed effectiveness from March 7, 2020.

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

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