What's happening
Writing a plain-English summary… Track this bill to get it by email.
Why it matters
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Sponsors
2 Co-sponsors
History
- Substituted by A9191
- Advanced to third reading
- 2nd report cal.
- 1st report cal.244
- Referred to veterans, homeland security and military affairs
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.
Relates to collection period after assessment not being extended as a result of hospitalization for members of the armed forces, astronauts and victims of certain terrorist attacks
Signed by Governor · Sponsor Linda Rosenthal
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 not extending collection period after assessment as a result of hospitalization for members of the armed forces, astronauts and victims of certain terrorist attacks
Purpose
This bill would conform the Tax Law to recently enacted Internal Revenue Code provisions.
Summary of provisions
Section one of this bill amends section 696 of the Tax Law by adding a new subsection (i) to provide that the continuous hospitalization plus one hundred eighty days thereafter provisions of subsection (a) do not apply to the collection of personal income tax liability.
Section two of this bill provides that this act shall take effect immediately and shall apply to taxes assessed before, on, or after the date of the enactment of this act for which there is an outstanding tax liability.
Current law
When a member of the armed forces or a person serving in support of the armed forces in a combat zone is injured and hospitalized, the limitations period for collections is tolled for the hospitalization period plus one hundred eighty days thereafter.
Justification
On December 18, 2015, the President signed H.R. 2029, which became Public Law 114-113. Included in Division Q of this law, which is entitled Protecting Americans from Tax Hikes Act of 2015, is the Wounded Warrior Tax Equity Act. Previously, the Internal Revenue Service had an extended period of time to collect tax arrears from members of the armed forces who were hospitalized as the result of a combat injury. This extended period of time equaled the period of hospitalization plus 180 days thereafter. The Wounded Warrior Tax Equity Act changed this rule by eliminating this extended period of time.
In this State, we conform to the Internal Revenue Code. However, conformity in this instance requires a statutory change. Because this amendment to the Tax Law levels the playing field for our wounded warriors and no longer places them at a disadvantage, it needs to be enacted this year so that the disparate treatment of our wounded warriors can end.
Legislative history
New bill
Fiscal implications
To be determined
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.