New York S 4166: Relates to taxpayers affected by a federal government shutdown

Bill Text

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S04166 Summary:

BILL NOS04166 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORBAILEY

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §§657 & 171, Tax L

&nbsp

Relates to taxpayers affected by a federal government shutdown by granting an extension for those who are furloughed and expediting their tax refunds.

Go to top S04166 Actions:

BILL NOS04166 

&nbsp

02/03/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS04166 Committee&nbspVotes:

Go to topS04166 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS04166 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4166

 2025-2026 Regular Sessions

 IN SENATE

 February 3, 2025
 ___________

 Introduced by Sen. BAILEY -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 AN ACT to amend the tax law, in relation to taxpayers affected by a
 federal government shutdown

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 657 of the tax law is amended by adding a new
 2 subsection (d) to read as follows:
 3 (d) Automatic extension for employees affected by a federal government
 4 shutdown. An automatic extension shall be granted to any taxpayer who is
 5 employed by the federal government and is furloughed as a result of a
 6 federal government shutdown. Such extension shall be granted for filing
 7 a tax return or paying a tax otherwise required on April fifteenth. The
 8 length of such extension shall be sixty days from the date the federal
 9 government reopens. Subsection (b) of this section shall not apply to
 10 persons granted an extension by this subsection. No penalties or inter-
 11 est shall be assessed or imposed upon a taxpayer during such extension
 12 as granted herein.
 13 § 2. Section 171 of the tax law is amended by adding a new subdivision
 14 twenty-ninth to read as follows:
 15 Twenty-ninth. (a) Provide for the payment by the department of every
 16 refund due to a taxpayer pursuant to subsection (d) of section six
 17 hundred fifty-seven of this chapter within thirty days of the receipt by
 18 the department of the tax return claiming such refund; provided that, if
 19 the department is unable to pay a tax refund because of a discrepancy in
 20 the taxpayer's tax return, the department shall, within such thirty day
 21 period, provide for written notice to the taxpayer of the specific
 22 discrepancy and a date when such discrepancy can be expected to be
 23 resolved.
 24 (b) Upon the failure to provide a refund or written notice to a
 25 taxpayer pursuant to paragraph (a) of this subdivision, the department
 26 shall pay the taxpayer interest on the refund owed at a rate of six
 27 percent per annum.
 28 § 3. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08453-01-5

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