|
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
|---|---|
| Jul 21, 2022 |
signed chap.451 |
| Jul 11, 2022 |
delivered to governor |
| May 31, 2022 |
returned to senate passed assembly ordered to third reading rules cal.476 substituted for a9461b referred to ways and means returned to assembly repassed senate |
| May 24, 2022 |
amended on third reading 8398b |
| May 24, 2022 |
vote reconsidered - restored to third reading returned to senate recalled from assembly |
| May 16, 2022 |
referred to ways and means delivered to assembly passed senate |
| May 11, 2022 |
advanced to third reading |
| May 10, 2022 |
2nd report cal. |
| May 09, 2022 |
1st report cal.1120 |
| May 04, 2022 |
print number 8398a |
| May 04, 2022 |
amend and recommit to investigations and government operations |
| Feb 22, 2022 |
referred to investigations and government operations |
Senate Bill S8398B
Signed By Governor2021-2022 Legislative Session
Sponsored By
(D) 16th Senate District
Archive: Last Bill Status - 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
Actions
Votes
Bill Amendments
2021-S8398 - Details
- See Assembly Version of this Bill:
- A9461
- Law Section:
- Tax Law
- Laws Affected:
- Amd §171, Tax L
2021-S8398 - Sponsor Memo
BILL NUMBER: S8398 REVISED 02/23/2022
SPONSOR: LIU
TITLE OF BILL:
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
PURPOSE:
To allow NYS to have a corresponding tax deadline consistent with any
deadline extension by the IRS
SUMMARY OF PROVISIONS:
Section 1 amends paragraph a of subdivision 28 of section 171 of the tax
law to allow for an automatic extension of tax postponement relief
corresponding to any extension of tax postponement relief by the IRS
Section 2: provides the effective date and applies to tax filings due on
or after October 15, 2021
2021-S8398 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
8398
I N S E N A T E
February 22, 2022
___________
Introduced by Sen. LIU -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
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-S8398A - Details
- See Assembly Version of this Bill:
- A9461
- Law Section:
- Tax Law
- Laws Affected:
- Amd §171, Tax L
2021-S8398A - Sponsor Memo
BILL NUMBER: S8398A
SPONSOR: LIU
TITLE OF BILL:
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
PURPOSE:
To allow NYS to have a corresponding tax deadline consistent with any
deadline extension by the IRS
SUMMARY OF PROVISIONS:
Section 1 amends paragraph a of subdivision 28 of section 171 of the tax
Law, as added by chapter 8 of the laws of 1998, is amended to allow for
an automatic extension of tax postponement relief corresponding to any
extension of tax postponement relief by the IRS
Section 2: provides the effective date and applies to tax filings due on
or after October 15, 2021
2021-S8398A - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
8398--A
I N S E N A T E
February 22, 2022
___________
Introduced by Sen. LIU -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- 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.
LBD14601-04-2
2021-S8398B (ACTIVE) - Details
- See Assembly Version of this Bill:
- A9461
- Law Section:
- Tax Law
- Laws Affected:
- Amd §171, Tax L
2021-S8398B (ACTIVE) - Sponsor Memo
BILL NUMBER: S8398B
SPONSOR: LIU
TITLE OF BILL:
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
PURPOSE:
To allow New York State to enact a corresponding tax deadline beyond
ninety days, consistent with any deadline extension by the IRS
SUMMARY OF PROVISIONS:
Section 1 amends paragraph a of subdivision 28 of section 171 of the tax
law to allow for an extension of tax postponement relief beyond ninety
days to correspond to any extension of tax postponement relief by the
IRS.
Section 2 provides the effective date.
2021-S8398B (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
8398--B
Cal. No. 1120
I N S E N A T E
February 22, 2022
___________
Introduced by Sen. LIU -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee -- reported
favorably from said committee, ordered to first and second report,
ordered to a third reading, passed by Senate and delivered to the
Assembly, recalled, vote reconsidered, restored to third reading,
amended and ordered reprinted, retaining its place in the order of
third reading
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.
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