senate Bill S4021

2019-2020 Legislative Session

Relates to taxpayers affected by a federal government shutdown

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Sponsored By

Current Bill Status - In Senate Committee Finance Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 30, 2019 reported and committed to finance
Feb 25, 2019 referred to budget and revenue

Votes

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Apr 30, 2019 - committee Vote

S4021
7
0
committee
7
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Apr 30, 2019

Co-Sponsors

S4021 (ACTIVE) - Details

See Assembly Version of this Bill:
A5405
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §§657 & 171, Tax L

S4021 (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.

S4021 (ACTIVE) - Sponsor Memo

S4021 (ACTIVE) - Bill Text download pdf


                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4021

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                            February 25, 2019
                               ___________

Introduced  by  Sen.  BAILEY -- read twice and ordered printed, and when
  printed to be committed to the Committee on Budget and Revenue

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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