Senate Bill S8398

Signed By Governor
2021-2022 Legislative Session

Coordinating extensions of time to file state taxes to any extensions of time to file federal taxes

download bill text pdf

Sponsored By

Archive: Last Bill Status - Signed by Governor

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

2021-S8398 - Details

Law Section:
Tax Law
Laws Affected:
Amd §171, Tax L

2021-S8398 - Summary

Coordinates extensions of time to file state taxes to any extensions of time to file federal taxes beyond ninety days.

2021-S8398 - Sponsor Memo

2021-S8398 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8398
 
                             I N  S E N A T E
 
                             February 22, 2022
                                ___________
 
 Introduced  by  Sen.  LIU  --  read  twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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:
 
   Section  1.  The opening paragraph of paragraph a of subdivision twen-
 ty-eighth of section 171 of the tax law, as added by chapter  8  of  the
 laws of 1998, is amended to read as follows:
   [In  the case of a taxpayer who is determined for federal tax purposes
 under the provisions of section seven thousand five hundred  eight-A  of
 the  internal  revenue  code to be affected by a presidentially declared
 disaster, or who is determined  under  regulations  promulgated  by  the
 commissioner  to be affected by a presidentially declared disaster or by
 a disaster emergency declared by the governor, have authority to provide
 that a period of up to ninety days may be disregarded] UNLESS  OTHERWISE
 DETERMINED BY THE COMMISSIONER IN HIS OR HER DISCRETION, THE COMMISSION-
 ER  SHALL  AUTOMATICALLY  EXTEND A CORRESPONDING GRANT OF NEW YORK STATE
 TAX POSTPONEMENT RELIEF TO NEW YORK TAXPAYERS TO WHOM A FEDERAL GRANT OF
 TAX POSTPONEMENT RELIEF HAS ALREADY BEEN EXTENDED FOR ANY REASON BY  THE
 INTERNAL  REVENUE  SERVICE VIA ITS PUBLISHED NOTICE in determining under
 the tax law, or under a law enacted pursuant to the authority of the tax
 law or FORMER article 2-E of the general city law where administered  by
 the  commissioner, in respect of any tax liability (including any inter-
 est, penalty, additional amount, or addition to the tax) of such taxpay-
 er:
   § 2. This act shall take effect immediately and  shall  apply  to  tax
 filings due on or after October 15, 2021.
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14601-02-2

2021-S8398A - Details

Law Section:
Tax Law
Laws Affected:
Amd §171, Tax L

2021-S8398A - Summary

Coordinates extensions of time to file state taxes to any extensions of time to file federal taxes beyond ninety days.

2021-S8398A - Sponsor Memo

2021-S8398A - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8398--A
 
                             I N  S E N A T E
 
                             February 22, 2022
                                ___________
 
 Introduced  by  Sen.  LIU  --  read  twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment  Operations  --  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:
 
   Section 1. The opening paragraph of paragraph a of  subdivision  twen-
 ty-eight  of  section  171  of the tax law, as added by chapter 8 of the
 laws of 1998, is amended to read as follows:
   In the case of a taxpayer who is determined for federal  tax  purposes
 under  the  provisions of section seven thousand five hundred eight-A of
 the internal revenue code to be affected by  a  presidentially  declared
 disaster,  or  who  is  determined  under regulations promulgated by the
 commissioner to be affected by a presidentially declared disaster or  by
 a disaster emergency declared by the governor, have authority to provide
 that a period of up to ninety days may be disregarded, PROVIDED HOWEVER,
 AND  UNLESS  OTHERWISE  DETERMINED  BY  THE  COMMISSIONER  IN HIS OR HER
 DISCRETION, THE COMMISSIONER SHALL AUTOMATICALLY EXTEND A  CORRESPONDING
 GRANT  OF  NEW YORK STATE TAX POSTPONEMENT RELIEF TO TAXPAYERS TO WHOM A
 FEDERAL GRANT OF TAX POSTPONEMENT RELIEF HAS ALREADY  BEEN  EXTENDED  BY
 THE  INTERNAL  REVENUE  SERVICE  UNDER THE AUTHORITY TO POSTPONE CERTAIN
 DEADLINES IN SECTION SEVEN THOUSAND FIVE HUNDRED EIGHT-A OF THE INTERNAL
 REVENUE CODE in determining under the tax law, or under  a  law  enacted
 pursuant  to  the  authority of the tax law or FORMER article 2-E of the
 general city law where administered by the commissioner, in  respect  of
 any  tax  liability (including any interest, penalty, additional amount,
 or addition to the tax) of such taxpayer:
   § 2. This act shall take effect immediately and  shall  apply  to  tax
 filings due on or after October 15, 2021.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14601-04-2

2021-S8398B (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §171, Tax L

2021-S8398B (ACTIVE) - Summary

Coordinates extensions of time to file state taxes to any extensions of time to file federal taxes beyond ninety days.

2021-S8398B (ACTIVE) - Sponsor Memo

2021-S8398B (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8398--B
     Cal. No. 1120
 
                             I N  S E N A T E
 
                             February 22, 2022
                                ___________
 
 Introduced  by  Sen.  LIU  --  read  twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment  Operations  --  committee  discharged,  bill  amended,   ordered
   reprinted  as  amended  and  recommitted to said committee -- reported
   favorably from said committee, ordered to  first  and  second  report,
   ordered  to  a  third  reading,  passed by Senate and delivered to the
   Assembly, recalled, vote  reconsidered,  restored  to  third  reading,
   amended  and  ordered  reprinted,  retaining its place in the order of
   third reading
 
 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:
 
   Section  1.  The opening paragraph of paragraph a of subdivision twen-
 ty-eighth of section 171 of the tax law, as added by chapter  8  of  the
 laws of 1998, is amended to read as follows:
   In  the  case of a taxpayer who is determined for federal tax purposes
 under the provisions of section seven thousand five hundred  eight-A  of
 the  internal  revenue  code to be affected by a presidentially declared
 disaster, or who is determined  under  regulations  promulgated  by  the
 commissioner  to be affected by a presidentially declared disaster or by
 a disaster emergency declared by the governor, have authority to provide
 that a period of up to ninety days, OR A LONGER PERIOD WHEN NECESSARY TO
 ALIGN WITH RELIEF THAT HAS ALREADY BEEN PROVIDED BY THE INTERNAL REVENUE
 SERVICE UNDER THE AUTHORITY TO POSTPONE  CERTAIN  DEADLINES  IN  SECTION
 SEVEN THOUSAND FIVE HUNDRED EIGHT-A OF THE INTERNAL REVENUE CODE, may be
 disregarded  in  determining  under  the tax law, or under a law enacted
 pursuant to the authority of the tax law or FORMER article  2-E  of  the
 general  city  law where administered by the commissioner, in respect of
 any tax liability (including any interest, penalty,  additional  amount,
 or addition to the tax) of such taxpayer:
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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