STATE OF NEW YORK
________________________________________________________________________
8398--B
Cal. No. 1120
IN SENATE
February 22, 2022
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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:
1 Section 1. The opening paragraph of paragraph a of subdivision twen-
2 ty-eighth of section 171 of the tax law, as added by chapter 8 of the
3 laws of 1998, is amended to read as follows:
4 In the case of a taxpayer who is determined for federal tax purposes
5 under the provisions of section seven thousand five hundred eight-A of
6 the internal revenue code to be affected by a presidentially declared
7 disaster, or who is determined under regulations promulgated by the
8 commissioner to be affected by a presidentially declared disaster or by
9 a disaster emergency declared by the governor, have authority to provide
10 that a period of up to ninety days, or a longer period when necessary to
11 align with relief that has already been provided by the Internal Revenue
12 Service under the authority to postpone certain deadlines in section
13 seven thousand five hundred eight-A of the internal revenue code, may be
14 disregarded in determining under the tax law, or under a law enacted
15 pursuant to the authority of the tax law or former article 2-E of the
16 general city law where administered by the commissioner, in respect of
17 any tax liability (including any interest, penalty, additional amount,
18 or addition to the tax) of such taxpayer:
19 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14601-06-2
