Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jul 20, 2020 |
referred to rules |
Senate Bill S8819
2019-2020 Legislative Session
Sponsored By
(D, WF) 4th Senate District
Archive: Last Bill Status - In Senate Committee Rules 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
Actions
2019-S8819 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A10902
- Current Committee:
- Senate Rules
- Law Section:
- Tax Law
- Laws Affected:
- Add Art 42 §§3100 - 3107, Tax L
- Versions Introduced in 2021-2022 Legislative Session:
-
A5054
2019-S8819 (ACTIVE) - Sponsor Memo
BILL NUMBER: S8819 SPONSOR: MARTINEZ TITLE OF BILL: An act to amend the tax law, in relation to thresholds for establishing presence, residency or doing business in the state for out-of-state companies including affiliates of in-state companies that temporarily provide resources and personnel in the state during the COVID-19 state of emergency PURPOSE OR GENERAL IDEA OF BILL: This legislation will ensure that businesses or volunteers who came to New York to assist during the COVID-19 pandemic do not establish a nexus for state tax purposes. SUMMARY OF PROVISIONS: Section 1. Creation of a new article 42 in the tax law 3100. Declares this article "Welcome Heroes Tax Relief Act of 2020"
2019-S8819 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 8819 I N S E N A T E July 20, 2020 ___________ Introduced by Sen. MARTINEZ -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend the tax law, in relation to thresholds for establishing presence, residency or doing business in the state for out-of-state companies including affiliates of in-state companies that temporarily provide resources and personnel in the state during the COVID-19 state of emergency THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The tax law is amended by adding a new article 42 to read as follows: ARTICLE 42 WELCOME HEROES TAX RELIEF ACT SECTION 3100. SHORT TITLE. 3101. DEFINITIONS. 3102. BUSINESS AND EMPLOYEE STATUS DURING COVID-19 PERIOD. 3103. TRANSACTION TAXES AND FEES. 3104. BUSINESS OR EMPLOYEE ACTIVITY AFTER COVID-19 PERIOD. 3105. NOTIFICATION OF OUT-OF-STATE BUSINESS DURING COVID-19 PERIOD. 3106. NOTIFICATION OF INTENT TO REMAIN IN STATE. 3107. SEVERABILITY. § 3100. SHORT TITLE. THIS ARTICLE SHALL BE KNOWN AND MAY BE CITED AS THE "WELCOME HEROES TAX RELIEF ACT OF 2020". § 3101. DEFINITIONS. FOR PURPOSES OF THIS ARTICLE, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS: 1. "REGISTERED BUSINESS IN THE STATE" (OR "REGISTERED BUSINESS") MEANS A BUSINESS ENTITY THAT IS CURRENTLY REGISTERED TO DO BUSINESS IN THIS STATE PRIOR TO THE DECLARED COVID-19 STATE EMERGENCY. 2. "OUT-OF-STATE BUSINESS" MEANS A BUSINESS ENTITY THAT HAS NO PRES- ENCE IN THIS STATE AND CONDUCTS NO BUSINESS IN THIS STATE, WHOSE SERVICES ARE ONLY SOUGHT, OBTAINED OR REQUESTED BY A REGISTERED BUSINESS OR BY THIS STATE OR A LOCAL GOVERNMENT FOR PURPOSES OF PERFORMING COVID-19 EMERGENCY RELATED WORK OR SERVICES IN THIS STATE. OUT-OF-STATE EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
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