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A07162 Summary:

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A07162 Floor Votes:

A07162 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         7162--B
                                                                Cal. No. 478
 
                               2009-2010 Regular Sessions
 
                   IN ASSEMBLY
 
                                     March 25, 2009
                                       ___________
 
        Introduced by M. of A. REILLY -- read once and referred to the Committee
          on  Ways  and  Means  --  committee  discharged, bill amended, ordered
          reprinted as amended and recommitted to  said  committee  --  reported
          from  committee,  advanced  to  a  third  reading, amended and ordered

          reprinted, retaining its place on the order of third reading
 
        AN ACT to amend the tax law, in relation to granting an automatic exten-
          sion of time for filing a personal income  tax  return  and  paying  a
          personal  income  tax  when  a spouse dies within 30 days of the April
          15th deadline
 
          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 (c) to read as follows:
     3    (c) Automatic extension for death of a spouse. An automatic  extension
     4  of ninety days shall be deemed granted for filing a tax return or paying
     5  a tax otherwise required on April fifteenth for individuals whose spouse
     6  dies  within  thirty  days  prior to such date. No penalties or interest

     7  shall be assessed or imposed upon a taxpayer during  such  extension  as
     8  granted in this subsection.
     9    § 2. This act shall take effect immediately and shall apply to taxable
    10  years beginning on or after January 1, 2010.
 
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09250-06-0