senate Bill S8386

2019-2020 Legislative Session

Authorizes businesses to designate work performed remotely due to the outbreak of COVID-19 to have been performed at its normal work location for state and local tax purposes

download bill text pdf

Sponsored By

Archive: Last 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
May 21, 2020 referred to budget and revenue

S8386 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Taxation
Versions Introduced in 2021-2022 Legislative Session:
S602

S8386 (ACTIVE) - Summary

Authorizes businesses to designate work performed remotely due to the outbreak of COVID-19 to have been performed at its normal work location for state and local tax purposes for the duration of the state disaster emergency declared pursuant to executive order 202.

S8386 (ACTIVE) - Sponsor Memo

S8386 (ACTIVE) - Bill Text download pdf


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

                                  8386

                            I N  S E N A T E

                              May 21, 2020
                               ___________

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

AN ACT authorizing businesses to designate work performed  remotely  due
  to  the outbreak of novel coronavirus, COVID-19 to have been performed
  at its normal work location for state and local tax purposes

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Notwithstanding any provision of law to the contrary, for
the duration of the state disaster emergency pursuant to executive order
202, a business which has required some or all of its employees to  work
remotely as a result of the outbreak of novel coronavirus, COVID-19, may
designate such remote work as having been performed at the location such
work was performed prior to the declaration of such state disaster emer-
gency  for  all  state and local tax purposes, including but not limited
to, apportionment.
  § 2. The commissioner of taxation and  finance  shall  promulgate  any
rule or regulation necessary to effectuate this act.
  §  3.  This  act  shall take effect immediately and shall be deemed to
have been in full force and effect March 7, 2020.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD16446-01-0

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