Assembly Bill A9461B

Signed By Governor
2021-2022 Legislative Session

Coordinating extensions of time to file state taxes to any extensions of time to file federal taxes

download bill text pdf

Sponsored By

Archive: Last Bill Status Via S8398 - Signed by Governor

  • 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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Bill Amendments

2021-A9461 - Details

See Senate Version of this Bill:
S8398
Law Section:
Tax Law
Laws Affected:
Amd §171, Tax L

2021-A9461 - Summary

Coordinates extensions of time to file state taxes to any extensions of time to file federal taxes beyond ninety days.

2021-A9461 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9461
 
                           I N  A S S E M B L Y
 
                               March 7, 2022
                                ___________
 
 Introduced by M. of A. PAULIN -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to amend the tax law, in relation to coordinating extensions of
   time to file state taxes to any extensions of  time  to  file  federal
   taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. The opening paragraph of paragraph a of  subdivision  twen-
 ty-eighth  of  section  171 of the tax law, as added by chapter 8 of the
 laws of 1998, is amended to read as follows:
   [In the case of a taxpayer who is determined for federal tax  purposes
 under  the  provisions of section seven thousand five hundred eight-A of
 the internal revenue code to be affected by  a  presidentially  declared
 disaster,  or  who  is  determined  under regulations promulgated by the
 commissioner to be affected by a presidentially declared disaster or  by
 a disaster emergency declared by the governor, have authority to provide
 that  a period of up to ninety days may be disregarded] UNLESS OTHERWISE
 DETERMINED BY THE COMMISSIONER IN HIS OR HER DISCRETION, THE COMMISSION-
 ER SHALL AUTOMATICALLY EXTEND A CORRESPONDING GRANT OF  NEW  YORK  STATE
 TAX POSTPONEMENT RELIEF TO NEW YORK TAXPAYERS TO WHOM A FEDERAL GRANT OF
 TAX  POSTPONEMENT RELIEF HAS ALREADY BEEN EXTENDED FOR ANY REASON BY THE
 INTERNAL REVENUE SERVICE VIA ITS PUBLISHED NOTICE in  determining  under
 the tax law, or under a law enacted pursuant to the authority of the tax
 law  or FORMER article 2-E of the general city law where administered by
 the commissioner, in respect of any tax liability (including any  inter-
 est, penalty, additional amount, or addition to the tax) of such taxpay-
 er:
   §  2.  This  act  shall take effect immediately and shall apply to tax
 filings due on or after October 15, 2021.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14601-02-2

2021-A9461A - Details

See Senate Version of this Bill:
S8398
Law Section:
Tax Law
Laws Affected:
Amd §171, Tax L

2021-A9461A - Summary

Coordinates extensions of time to file state taxes to any extensions of time to file federal taxes beyond ninety days.

2021-A9461A - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9461--A
 
                           I N  A S S E M B L Y
 
                               March 7, 2022
                                ___________
 
 Introduced by M. of A. PAULIN -- read once and referred to the Committee
   on  Ways  and  Means  --  committee  discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to coordinating  extensions  of
   time  to  file  state  taxes to any extensions of time to file federal
   taxes

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The opening paragraph of paragraph a of subdivision twen-
 ty-eight of section 171 of the tax law, as added by  chapter  8  of  the
 laws of 1998, is amended to read as follows:
   In  the  case of a taxpayer who is determined for federal tax purposes
 under the provisions of section seven thousand five hundred  eight-A  of
 the  internal  revenue  code to be affected by a presidentially declared
 disaster, or who is determined  under  regulations  promulgated  by  the
 commissioner  to be affected by a presidentially declared disaster or by
 a disaster emergency declared by the governor, have authority to provide
 that a period of up to ninety days may be disregarded, PROVIDED HOWEVER,
 AND UNLESS OTHERWISE DETERMINED  BY  THE  COMMISSIONER  IN  HIS  OR  HER
 DISCRETION,  THE COMMISSIONER SHALL AUTOMATICALLY EXTEND A CORRESPONDING
 GRANT OF NEW YORK STATE TAX POSTPONEMENT RELIEF TO TAXPAYERS TO  WHOM  A
 FEDERAL  GRANT  OF  TAX POSTPONEMENT RELIEF HAS ALREADY BEEN EXTENDED BY
 THE INTERNAL REVENUE SERVICE UNDER THE  AUTHORITY  TO  POSTPONE  CERTAIN
 DEADLINES IN SECTION SEVEN THOUSAND FIVE HUNDRED EIGHT-A OF THE INTERNAL
 REVENUE  CODE  in  determining under the tax law, or under a law enacted
 pursuant to the authority of the tax law or FORMER article  2-E  of  the
 general  city  law where administered by the commissioner, in respect of
 any tax liability (including any interest, penalty,  additional  amount,
 or addition to the tax) of such taxpayer:
   §  2.  This  act  shall take effect immediately and shall apply to tax
 filings due on or after October 15, 2021.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14601-03-2

co-Sponsors

2021-A9461B (ACTIVE) - Details

See Senate Version of this Bill:
S8398
Law Section:
Tax Law
Laws Affected:
Amd §171, Tax L

2021-A9461B (ACTIVE) - Summary

Coordinates extensions of time to file state taxes to any extensions of time to file federal taxes beyond ninety days.

2021-A9461B (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9461--B
 
                           I N  A S S E M B L Y
 
                               March 7, 2022
                                ___________
 
 Introduced by M. of A. PAULIN -- read once and referred to the Committee
   on  Ways  and  Means  --  committee  discharged, bill amended, ordered
   reprinted as amended and recommitted to said  committee  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN  ACT  to amend the tax law, in relation to coordinating extensions of
   time to file state taxes to any extensions of  time  to  file  federal
   taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The opening paragraph of paragraph a of  subdivision  twen-
 ty-eighth  of  section  171 of the tax law, as added by chapter 8 of the
 laws of 1998, is amended to read as follows:
   In the case of a taxpayer who is determined for federal  tax  purposes
 under  the  provisions of section seven thousand five hundred eight-A of
 the internal revenue code to be affected by  a  presidentially  declared
 disaster,  or  who  is  determined  under regulations promulgated by the
 commissioner to be affected by a presidentially declared disaster or  by
 a disaster emergency declared by the governor, have authority to provide
 that a period of up to ninety days, OR A LONGER PERIOD WHEN NECESSARY TO
 ALIGN WITH RELIEF THAT HAS ALREADY BEEN PROVIDED BY THE INTERNAL REVENUE
 SERVICE  UNDER  THE  AUTHORITY  TO POSTPONE CERTAIN DEADLINES IN SECTION
 SEVEN THOUSAND FIVE HUNDRED EIGHT-A OF THE INTERNAL REVENUE CODE, may be
 disregarded in determining under the tax law, or  under  a  law  enacted
 pursuant  to  the  authority of the tax law or FORMER article 2-E of the
 general city law where administered by the commissioner, in  respect  of
 any  tax  liability (including any interest, penalty, additional amount,
 or addition to the tax) of such taxpayer:
   § 2. This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14601-05-2

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