STATE OF NEW YORK
________________________________________________________________________
5405
2019-2020 Regular Sessions
IN ASSEMBLY
February 11, 2019
___________
Introduced by M. of A. FALL -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to taxpayers affected by a
federal government shutdown
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 657 of the tax law is amended by adding a new
2 subsection (d) to read as follows:
3 (d) Automatic extension for employees affected by a federal government
4 shutdown. An automatic extension shall be granted to any taxpayer who is
5 employed by the federal government and is furloughed as a result of a
6 federal government shutdown. Such extension shall be granted for filing
7 a tax return or paying a tax otherwise required on April fifteenth. The
8 length of such extension shall be sixty days from the date the federal
9 government reopens. Subsection (b) of this section shall not apply to
10 persons granted an extension by this subsection. No penalties or inter-
11 est shall be assessed or imposed upon a taxpayer during such extension
12 as granted herein.
13 § 2. Section 171 of the tax law is amended by adding a new subdivision
14 twenty-ninth to read as follows:
15 Twenty-ninth. (a) Provide for the payment by the department of every
16 refund due to a taxpayer pursuant to subsection (d) of section six
17 hundred fifty-seven of this chapter within thirty days of the receipt by
18 the department of the tax return claiming such refund; provided that, if
19 the department is unable to pay a tax refund because of a discrepancy in
20 the taxpayer's tax return, the department shall, within such thirty day
21 period, provide for written notice to the taxpayer of the specific
22 discrepancy and a date when such discrepancy can be expected to be
23 resolved.
24 (b) Upon the failure to provide a refund or written notice to a
25 taxpayer pursuant to paragraph (a) of this subdivision, the department
26 shall pay the taxpayer interest on the refund owed at a rate of six
27 percent per annum.
28 § 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09001-01-9
