Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 05, 2022 |
referred to budget and revenue |
Jan 30, 2021 |
referred to budget and revenue |
Senate Bill S3524
2021-2022 Legislative Session
Sponsored By
(D) 36th Senate District
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
Actions
co-Sponsors
(D, WF) Senate District
2021-S3524 (ACTIVE) - Details
- Current Committee:
- Senate Budget And Revenue
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§657 & 171, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2019-2020:
S4021
2023-2024: S1940
2025-2026: S4166
2021-S3524 (ACTIVE) - Sponsor Memo
BILL NUMBER: S3524 SPONSOR: BAILEY TITLE OF BILL: An act to amend the tax law, in relation to taxpayers affected by a federal government shutdown PURPOSE OR GENERAL IDEA OF BILL: To allow New York State residents affected by a federal government shut- down an automatic tax return extension that otherwise is required to file a return on April fifteenth. The length of the extension is sixty days from the date the federal government reopens with no penalties or interested imposed on the taxpayer. SUMMARY OF PROVISIONS: Section 1: Section 657 of the tax law is amended to create an automatic extension for employees affected by a federal government shutdown. An automatic extension shall be granted to any taxpayer who is employees by
2021-S3524 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 3524 2021-2022 Regular Sessions I N S E N A T E January 30, 2021 ___________ Introduced by Sens. BAILEY, BIAGGI -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Reven- ue AN ACT to amend the tax law, in relation to taxpayers affected by a federal government shutdown THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 657 of the tax law is amended by adding a new subsection (d) to read as follows: (D) AUTOMATIC EXTENSION FOR EMPLOYEES AFFECTED BY A FEDERAL GOVERNMENT SHUTDOWN. AN AUTOMATIC EXTENSION SHALL BE GRANTED TO ANY TAXPAYER WHO IS EMPLOYED BY THE FEDERAL GOVERNMENT AND IS FURLOUGHED AS A RESULT OF A FEDERAL GOVERNMENT SHUTDOWN. SUCH EXTENSION SHALL BE GRANTED FOR FILING A TAX RETURN OR PAYING A TAX OTHERWISE REQUIRED ON APRIL FIFTEENTH. THE LENGTH OF SUCH EXTENSION SHALL BE SIXTY DAYS FROM THE DATE THE FEDERAL GOVERNMENT REOPENS. SUBSECTION (B) OF THIS SECTION SHALL NOT APPLY TO PERSONS GRANTED AN EXTENSION BY THIS SUBSECTION. NO PENALTIES OR INTER- EST SHALL BE ASSESSED OR IMPOSED UPON A TAXPAYER DURING SUCH EXTENSION AS GRANTED HEREIN. § 2. Section 171 of the tax law is amended by adding a new subdivision twenty-ninth to read as follows: TWENTY-NINTH. (A) PROVIDE FOR THE PAYMENT BY THE DEPARTMENT OF EVERY REFUND DUE TO A TAXPAYER PURSUANT TO SUBSECTION (D) OF SECTION SIX HUNDRED FIFTY-SEVEN OF THIS CHAPTER WITHIN THIRTY DAYS OF THE RECEIPT BY THE DEPARTMENT OF THE TAX RETURN CLAIMING SUCH REFUND; PROVIDED THAT, IF THE DEPARTMENT IS UNABLE TO PAY A TAX REFUND BECAUSE OF A DISCREPANCY IN THE TAXPAYER'S TAX RETURN, THE DEPARTMENT SHALL, WITHIN SUCH THIRTY DAY PERIOD, PROVIDE FOR WRITTEN NOTICE TO THE TAXPAYER OF THE SPECIFIC DISCREPANCY AND A DATE WHEN SUCH DISCREPANCY CAN BE EXPECTED TO BE RESOLVED. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07521-01-1
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.