Assembly Bill A2384

2023-2024 Legislative Session

Relates to state reimbursements for interest on federal tax liability resulting from real property tax law changes enacted in 2018

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Archive: Last Bill Status - In Assembly Committee

  • 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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2023-A2384 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Taxation
Laws Affected:
Amd Part EEE §1, Chap 59 of 2018
Versions Introduced in Other Legislative Sessions:
2017-2018: A10543
2019-2020: A115
2021-2022: A6018

2023-A2384 (ACTIVE) - Summary

Relates to state reimbursements for interest on federal tax liability resulting from real property tax law changes enacted in 2018.

2023-A2384 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2384
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 26, 2023
                                ___________
 
 Introduced by M. of A. PAULIN -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT to amend part EEE of chapter 59 of the laws of 2018, relating to
   an online application  system  for  taxpayers  to  submit  claims  for
   reimbursements  of  certain  payments, in relation to state reimburse-
   ments for interest on federal tax liability resulting from real  prop-
   erty tax law changes enacted in 2018
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 1 of part EEE of chapter 59 of the  laws  of  2018,
 relating  to an online application system for taxpayers to submit claims
 for reimbursements of certain payments, is amended to read as follows:
   Section 1. The tax department shall be required to set  up  an  online
 application  system for taxpayers to submit claims for reimbursements of
 payments of interest on fixed and final determinations of  underpayments
 of federal tax liability for the 2018, 2019, 2020 and 2021 tax year that
 arise  from the taxpayers' reliance on amendments to the tax law OR REAL
 PROPERTY TAX LAW enacted in the year 2018.  In  order  to  receive  such
 reimbursement, taxpayers shall be required to submit their reimbursement
 claims  to  the  department  of  taxation  and finance within 60 days of
 making their payments of interest to the internal revenue service.
   § 2. This act shall take effect immediately, and shall  be  deemed  to
 have been in full force and effect on and after April 1, 2018.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05254-01-3

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