Assembly Bill A5405

2019-2020 Legislative Session

Relates to taxpayers affected by a federal government shutdown

download bill text pdf

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Archive: Last Bill Status - In Assembly 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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2019-A5405 (ACTIVE) - Details

See Senate Version of this Bill:
S4021
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§657 & 171, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: S3524
2023-2024: S1940

2019-A5405 (ACTIVE) - Summary

Relates to taxpayers affected by a federal government shutdown by granting an extension for those who are furloughed and expediting their tax refunds.

2019-A5405 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5405
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 11, 2019
                                ___________
 
 Introduced  by  M. of A. FALL -- 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
   federal government shutdown
 
   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 A FEDERAL GOVERNMENT
 SHUTDOWN. AN AUTOMATIC EXTENSION SHALL BE GRANTED TO ANY TAXPAYER WHO IS
 EMPLOYED  BY  THE  FEDERAL GOVERNMENT AND IS FURLOUGHED AS A RESULT OF A
 FEDERAL GOVERNMENT SHUTDOWN. SUCH EXTENSION SHALL BE GRANTED FOR  FILING
 A  TAX RETURN OR PAYING A TAX OTHERWISE REQUIRED ON APRIL FIFTEENTH. THE
 LENGTH OF SUCH EXTENSION SHALL BE SIXTY DAYS FROM THE DATE  THE  FEDERAL
 GOVERNMENT  REOPENS.  SUBSECTION  (B) OF THIS SECTION SHALL NOT APPLY TO
 PERSONS GRANTED AN EXTENSION BY THIS SUBSECTION. NO PENALTIES OR  INTER-
 EST  SHALL  BE ASSESSED OR IMPOSED UPON A TAXPAYER DURING SUCH EXTENSION
 AS GRANTED HEREIN.
   § 2. Section 171 of the tax law is amended by adding a new subdivision
 twenty-ninth to read as follows:
   TWENTY-NINTH. (A) PROVIDE FOR THE PAYMENT BY THE DEPARTMENT  OF  EVERY
 REFUND  DUE  TO  A  TAXPAYER  PURSUANT  TO SUBSECTION (D) OF SECTION SIX
 HUNDRED FIFTY-SEVEN OF THIS CHAPTER WITHIN THIRTY DAYS OF THE RECEIPT BY
 THE DEPARTMENT OF THE TAX RETURN CLAIMING SUCH REFUND; PROVIDED THAT, IF
 THE DEPARTMENT IS UNABLE TO PAY A TAX REFUND BECAUSE OF A DISCREPANCY IN
 THE TAXPAYER'S TAX RETURN, THE DEPARTMENT SHALL, WITHIN SUCH THIRTY  DAY
 PERIOD,  PROVIDE  FOR  WRITTEN  NOTICE  TO  THE TAXPAYER OF THE SPECIFIC
 DISCREPANCY AND A DATE WHEN SUCH  DISCREPANCY  CAN  BE  EXPECTED  TO  BE
 RESOLVED.
   (B)  UPON  THE  FAILURE  TO  PROVIDE  A  REFUND OR WRITTEN NOTICE TO A
 TAXPAYER PURSUANT TO PARAGRAPH (A) OF THIS SUBDIVISION,  THE  DEPARTMENT
 SHALL  PAY  THE  TAXPAYER  INTEREST  ON THE REFUND OWED AT A RATE OF SIX
 PERCENT PER ANNUM.
   § 3. This act shall take effect immediately.

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