NY State Senate Bill 2019-S8248

Senate Bill S8248

2019-2020 Legislative Session

Relates to establishing a tax credit for essential retail employees during the novel coronavirus (COVID-19) outbreak

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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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Apr 27, 2020	referred to budget and revenue

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2019-S8248 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L

2019-S8248 (ACTIVE) - Summary

Relates to establishing a tax credit for essential retail employees during the novel coronavirus (COVID-19) outbreak for tax owed between February 15, 2020 to June 15, 2020; such period of time can be extended for up to three years by the commissioner.

2019-S8248 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S8248

SPONSOR: RITCHIE
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing a tax credit
for essential retail employees during the novel coronavirus (COVID-19)
outbreak

 
PURPOSE OR GENERAL IDEA OF BILL:

The purpose of this article is to provide a temporary tax credit for
essential retail employees who remain on the job during the COVID-19
outbreak.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 creates a new exemption in Section 606 of the Tax Law to
provide a short-term tax credit for essential retail employees defined
in the bill for the period beginning February 15 through June 15.

 
JUSTIFICATION:

During the ongoing COVID-19 crisis in our state, New York's retail
employees have remained on the job providing us with the essential
services needed so that all New Yorkers may weather this unprecedented
crisis. While most New Yorkers are able to isolate themselves at home
and limit their exposure to this historic virus, retail employees have
remained on the job putting themselves at risk on a daily basis so that
the rest of us can have access to the food and other essentials we need.

This bill provides these essential workers, including not only grocery
store employees, but also pharmacy, convenience, pet and, hardware store
workers, those who work at farmer's markets, restaurant take-out and
delivery employees, and the critical workers who service our telecommu-
nications needs, with a tax exemption on their state income taxes for
the duration of the COVID-19 outbreak, in recognition of the sacrifices
these individuals are making.

 
PRIOR LEGISLATIVE HISTORY:

This is a new bill.

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
This act shall take effect immediately.

2019-S8248 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8248
 
                             I N  S E N A T E
 
                              April 27, 2020
                                ___________
 
 Introduced  by  Sen. RITCHIE -- 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 establishing  a  tax  credit
   for essential retail employees during the novel coronavirus (COVID-19)
   outbreak
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (kkk) to read as follows:
   (KKK) RETAIL EMPLOYEE TAX CREDIT. (1) A TAXPAYER WHO IS AN EMPLOYEE OF
 AN ESSENTIAL RETAIL BUSINESS THAT PROVIDES SERVICES IN A COUNTY THAT HAS
 AT  LEAST  ONE  CONFIRMED  CASE OF NOVEL CORONAVIRUS (COVID-19) SHALL BE
 ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE  EQUAL  TO  THE
 ENTIRE AMOUNT OF TAX OWED FOR THE APPLICABLE PERIOD.
   (2)  FOR THE PURPOSE OF THIS SUBSECTION THE FOLLOWING TERMS SHALL HAVE
 THE FOLLOWING MEANINGS:
   (I) "ESSENTIAL RETAIL BUSINESS" SHALL MEAN:
   (A) GROCERY STORES INCLUDING ALL FOOD AND BEVERAGE STORES;
   (B) PHARMACIES;
   (C) CONVENIENCE STORES;
   (D) FARMER'S MARKETS;
   (E) RESTAURANTS AND BARS PROVIDING TAKEOUT AND/OR DELIVERY;
   (F) HARDWARE, APPLIANCE, AND BUILDING MATERIAL STORES;
   (G) PET FOOD STORES;
   (H)  TELECOMMUNICATION  COMPANIES  SERVICING  EXISTING  CUSTOMERS  AND
 ACCOUNTS;
   (I)  NON-ESSENTIAL RETAIL ESTABLISHMENTS PROVIDING DELIVERY ORDERS FOR
 ORDERS PLACED VIA PHONE OR THROUGH OTHER ELECTRONIC MEANS, PROVIDED THAT
 ONLY ONE EMPLOYEE IS PHYSICALLY PRESENT AT SUCH ESTABLISHMENT TO FULFILL
 SUCH ORDERS; AND
   (J) ANY OTHER RETAIL ESTABLISHMENT DEEMED BY THE GOVERNOR TO BE ESSEN-
 TIAL BY EXECUTIVE ORDER.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD16196-02-0

 S. 8248                             2
 
   (II) "APPLICABLE PERIOD" SHALL  MEAN  THE  PERIOD  BEGINNING  FEBRUARY
 FIFTEENTH,  TWO  THOUSAND TWENTY AND ENDING ON JUNE FIFTEENTH, TWO THOU-
 SAND TWENTY.
   (3) THE COMMISSIONER MAY EXTEND THE APPLICABLE PERIOD FOR A PERIOD NOT
 TO  EXCEED THREE ADDITIONAL CALENDAR MONTHS IF IT IS DETERMINED THAT THE
 OUTBREAK OF NOVEL CORONAVIRUS (COVID-19)  IS  TO  CONTINUE  BEYOND  JUNE
 FIFTEENTH, TWO THOUSAND TWENTY.
   § 2. This act shall take effect immediately.

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Senate Bill S8248

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Sponsored By

Patty Ritchie