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

Current Bill Status - In Senate Committee Budget And Revenue 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 (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 27, 2020 referred to budget and revenue

Co-Sponsors

S8248 (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

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.

S8248 (ACTIVE) - Sponsor Memo

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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