senate Bill S602

2021-2022 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

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
Jan 06, 2021 referred to budget and revenue

Co-Sponsors

S602 (ACTIVE) - Details

See Assembly Version of this Bill:
A6607
Current Committee:
Senate Budget And Revenue
Law Section:
Taxation
Versions Introduced in 2019-2020 Legislative Session:
S8386

S602 (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 of 2020.

S602 (ACTIVE) - Sponsor Memo

S602 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    602
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 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 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


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