S T A T E O F N E W Y O R K
________________________________________________________________________
6607
2021-2022 Regular Sessions
I N A S S E M B L Y
March 19, 2021
___________
Introduced by M. of A. PEOPLES-STOKES -- read once and referred to the
Committee on Ways and Means
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 of 2020, 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 emergency 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 on or after March 7, 2020.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04996-01-1