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- Referred to ways and means
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BILL NUMBER:A10357
Title of bill
An act to amend the tax law, in relation to granting an automatic extension of time for filing a personal income tax return and paying a personal income tax when the state budget has not been timely enacted into law
Purpose or general idea of bill
To penalize the state government for every day that the budget is late after April 1st by letting taxpayers pay their taxes one day late for every day that the budget is late.
Summary of specific provisions
An automatic extension of time equal to a total calculated by subtracting one from the number of days after April 1st that the entire state budget is enacted into law. No penalties or interest shall be assessed or imposed upon a taxpayer during such an extension.
Justification
While the state legislature has managed to pass two "on-time" budgets, it has a twenty year history of late budgets. The taxpayer has been the most directly affected by the late budget. This bill would give the taxpayer an extension for paying their taxes after the deadline, as the legislators had an extension for passing a budget after the deadline.
Prior legislative history
2008: A.4840; Referred to Ways and Means 2007: A.4840; Referred to Ways and Means 2008: A.2713; Referred to Ways and Means 2005: A.2713; Referred-to-Ways and Means 2004: A.2223; Held for consideration in Ways and Means 2003: A.2223; Referred to Ways and Means 2002: A.3086; Held for consideration in Ways and Means 2001: A.3086; Held for consideration in Ways and Means 2000: A.2870; Held for consideration in Ways and Means 1999: A.2870; Held for consideration in Ways and Means 1998: A.3239; Held for consideration in Ways and Means 1997: A.3239; Referred to Ways and Means 1996: A.1819; Held for consideration in Ways and Means 1995: A.1819; Referred to Ways and Means 1994: A.6802; Referred to Ways and Means.
Fiscal implications
To be determined.
Effective date
This act will take effect immediately and will apply to taxable years beginning on and after January 1, 2006.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.