Senate Bill S8248

2019-2020 Legislative Session

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

download bill text pdf

Sponsored By

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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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

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
              

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