STATE OF NEW YORK
________________________________________________________________________
8372
IN SENATE
May 19, 2020
___________
Introduced by Sen. JORDAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Commerce, Economic Devel-
opment and Small Business
AN ACT to provide small businesses affected by COVID-19 an additional 90
days to pay certain monthly sales and payroll taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. For the duration of any mandatory or precautionary order of
2 quarantine or isolation issued through an executive order from the
3 governor or by the state of New York, the department of health, local
4 board of health, or any governmental entity duly authorized to issue
5 such order due to COVID-19, small businesses shall have an additional 90
6 days to pay any monthly sales and payroll taxes which become due during
7 such time. For purposes of this act, "small business" shall mean a
8 business which is resident in this state, independently owned and oper-
9 ated and who employs one hundred full-time equivalent employees or less.
10 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD16357-01-0