Assembly Bill A6607

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

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Archive: Last Bill Status - In Assembly 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

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2021-A6607 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Taxation

2021-A6607 (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.

2021-A6607 (ACTIVE) - Bill Text download pdf 

                            
 
                     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

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