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A09461 Summary:

BILL NOA09461B
 
SAME ASSAME AS S08398-B
 
SPONSORPaulin
 
COSPNSROtis
 
MLTSPNSR
 
Amd §171, Tax L
 
Coordinates extensions of time to file state taxes to any extensions of time to file federal taxes beyond ninety days.
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A09461 Actions:

BILL NOA09461B
 
03/07/2022referred to ways and means
05/04/2022amend and recommit to ways and means
05/04/2022print number 9461a
05/23/2022amend and recommit to ways and means
05/23/2022print number 9461b
05/25/2022reported referred to rules
05/31/2022reported
05/31/2022rules report cal.476
05/31/2022substituted by s8398b
 S08398 AMEND=B LIU
 02/22/2022REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
 05/04/2022AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
 05/04/2022PRINT NUMBER 8398A
 05/09/20221ST REPORT CAL.1120
 05/10/20222ND REPORT CAL.
 05/11/2022ADVANCED TO THIRD READING
 05/16/2022PASSED SENATE
 05/16/2022DELIVERED TO ASSEMBLY
 05/16/2022referred to ways and means
 05/24/2022RECALLED FROM ASSEMBLY
 05/24/2022returned to senate
 05/24/2022VOTE RECONSIDERED - RESTORED TO THIRD READING
 05/24/2022AMENDED ON THIRD READING 8398B
 05/31/2022REPASSED SENATE
 05/31/2022RETURNED TO ASSEMBLY
 05/31/2022referred to ways and means
 05/31/2022substituted for a9461b
 05/31/2022ordered to third reading rules cal.476
 05/31/2022passed assembly
 05/31/2022returned to senate
 07/11/2022DELIVERED TO GOVERNOR
 07/21/2022SIGNED CHAP.451
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A09461 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A9461B
 
SPONSOR: Paulin
  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.   JUSTIFICATION: Due to the destruction of records caused by the disaster flooding from the remnants of Hurricane Ida, the IRS granted a time extension to file the federal tax returns originally due on October 15, 2021 to January 3, 2022. Correspondingly, NYS granted the same time extension for state tax returns for the same reasons. However, each year, the IRS is forced to shut down their e-filing system in November to program it for the next year's filings. They were not able to reopen that system until January 24, 2022. Subsequently, they granted a further extension to February 15, 2022, to the tax filing that was originally due October 15, 2021. Only a few days before the dead- line, the NYS Department of Tax and Finance announced that there would not be a similar extension for the State tax filing, citing a 90-day limit for extensions within the state tax law. Without the e-filing system available, New Yorkers were required to use paper filings. In contrast, other similarly affected states, such as New Jersey and Penn- sylvania, set a deadline that matched the federal extension or later. The requirement to file by paper, last minute announcements, and the early date of the NYS filing deadline created a great amount of confusion for our taxpayers, who were already dealing with a difficult situation recovering from the remnants of Ida. The sudden paper require- ment, along with remote work due to the pandemic, caused many state returns to be filed late or incomplete, requiring amended returns. This bill seeks to prevent the above situation by authorizing the Commi- sisoner to extend the state tax filing deadlines beyond the 90-day peri- od whenever the federal tax deadlines have been extended.   LEGISLATIVE HISTORY: New Bill.   FISCAL IMPLICATIONS: None.   EFFECTIVE DATE: Effective immediately.
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A09461 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         9461--B
 
                   IN ASSEMBLY
 
                                      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:
 
     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.
                                                                   LBD14601-05-2
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