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Who cares
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Sponsors
No co-sponsors yet.
History
- Substituted by A7162B
- Advanced to third reading
- 2nd report cal.
- 1st report cal.813
- Print number 5789a
- Amend and recommit to investigations and government operations
- Referred to investigations and government operations
- Referred to rules
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Grants an automatic extension of time for filing a personal income tax return and paying a personal income tax when a spouse dies within 30 days of the April 15th deadline
Signed by Governor · Sponsor Robert Reilly
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
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 a spouse dies within 30 days of the April 15th deadline
Purpose or general idea of bill
This legislation aims to allow a grace period for the filing of personal income tax returns and personal income tax when a spouse dies suddenly and without warning within 30 days of the filing deadline.
Summary of specific provisions
Section 1 amends section 657 of the tax law by adding a new subsection (c) which grants a 90 day extension to the filing deadline without penalties or interest when a spouse dies within 30 days of the original deadline. Section 2 provides the effective date.
Justification
This legislation seeks to alleviate the stress related to filing a tax return and allow for a proper filing of income tax return when a spouse dies within 30 days of the filing deadline. In situations where one spouse handles the finances for the family it can become overwhelming for the opposite to file those forms and make payment of their taxes when they have not had to do so in some time. Furthermore, when one member of a family dies the finances for that family may be in disarray. Allowing the 90 day extension will provide time for the surviving spouse to get their affairs in order and make a proper filing thereby saving the New York state Department of Taxation and Finance the trouble of performing an audit due to improper filing. This legislation ultimately seeks to save the taxpayer and the state money by allowing income taxes to be properly filed.
Prior legislative history
New Bill.
Fiscal implication
None to the state.
Effective date
This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2010.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.