Authorizes businesses to designate work performed remotely due to the outbreak of COVID-19 to have been performed at its normal work location for state and local tax purposes for the duration of the state disaster emergency declared pursuant to executive order 202.
STATE OF NEW YORK
________________________________________________________________________
8386
IN SENATE
May 21, 2020
___________
Introduced by Sen. BENJAMIN -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT authorizing businesses to designate work performed remotely due
to the outbreak of novel coronavirus, COVID-19 to have been performed
at its normal work location for state and local tax purposes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding any provision of law to the contrary, for
2 the duration of the state disaster emergency pursuant to executive order
3 202, a business which has required some or all of its employees to work
4 remotely as a result of the outbreak of novel coronavirus, COVID-19, may
5 designate such remote work as having been performed at the location such
6 work was performed prior to the declaration of such state disaster emer-
7 gency for all state and local tax purposes, including but not limited
8 to, apportionment.
9 § 2. The commissioner of taxation and finance shall promulgate any
10 rule or regulation necessary to effectuate this act.
11 § 3. This act shall take effect immediately and shall be deemed to
12 have been in full force and effect March 7, 2020.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD16446-01-0
