New York A 3266: Establishes the uniform debt-management services act

Bill Text

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A03266 Summary:

BILL NOA03266 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORDurso

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COSPNSRAngelino, McDonough, Jensen, DeStefano, Chang

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MLTSPNSR

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Amd §§606 & 210-B, Tax L

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Establishes a fine reimbursement credit for taxpayers fined for operating a bar or restaurant during the COVID-19 pandemic in the amount of such fine.

Go to top A03266 Actions:

BILL NOA03266 

&nbsp

01/27/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA03266 Committee&nbspVotes:

Go to topA03266 Floor&nbspVotes:

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

Go to topA03266 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3266

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 27, 2025
 ___________

 Introduced by M. of A. DURSO -- read once and referred to the Committee
 on Ways and Means

 AN ACT to amend the tax law, in relation to establishing a fine
 reimbursement credit for taxpayers fined for operating a bar or
 restaurant during the COVID-19 pandemic

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

 1 Section 1. Section 606 of the tax law is amended by adding a new
 2 subsection (qqq) to read as follows:
 3 (qqq) Fine reimbursement credit. (1) For taxable years beginning Janu-
 4 ary first, two thousand twenty and ending before January first, two
 5 thousand twenty-six, a taxpayer who has been levied a fine between March
 6 fifteenth, two thousand twenty and April fifteenth, two thousand twen-
 7 ty-one for a violation of executive order number two hundred two of two
 8 thousand twenty or any subsequent order relating to the operation of a
 9 bar or restaurant during the COVID-19 pandemic shall be allowed a credit
 10 against the tax imposed by this article in the amount of such fine. The
 11 commissioner of taxation and finance, in consultation with the commis-
 12 sioners of the state liquor authority, shall have the authority to
 13 promulgate any rules or regulations necessary for the processing, deter-
 14 mination, and granting of credits and refunds under this subsection.
 15 (2) If the amount of credit allowed under this subsection for any
 16 taxable year exceeds the taxpayer's tax for the taxable year, the excess
 17 shall be treated as an overpayment of tax to be credited or refunded in
 18 accordance with the provisions of section six hundred eighty-six of this
 19 article, provided, however, no interest will be paid thereon.
 20 § 2. Section 210-B of the tax law is amended by adding a new subdivi-
 21 sion 61 to read as follows:
 22 61. Fine reimbursement credit. (1) For taxable years beginning January
 23 first, two thousand twenty and ending before January first, two thousand
 24 twenty-six, a taxpayer who has been levied a fine between March

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01137-01-5

 A. 3266 2

 1 fifteenth, two thousand twenty and April fifteenth, two thousand twen-
 2 ty-one for a violation of executive order number two hundred two of two
 3 thousand twenty or any subsequent order relating to the operation of a
 4 bar or restaurant during the COVID-19 pandemic shall be allowed a credit
 5 against the tax imposed by this article in the amount of such fine. The
 6 commissioner of taxation and finance, in consultation with the commis-
 7 sioners of the state liquor authority, shall have the authority to
 8 promulgate any rules or regulations necessary for the processing, deter-
 9 mination, and granting of credits and refunds under this subdivision.
 10 (2) If the amount of credit allowed under this subdivision for any
 11 taxable year exceeds the taxpayer's tax for the taxable year, the excess
 12 shall be treated as an overpayment of tax to be credited or refunded in
 13 accordance with the provisions of section six hundred eighty-six of this
 14 chapter, provided, however, no interest will be paid thereon.
 15 § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 16 of the tax law is amended by adding a new clause (lii) to read as
 17 follows:
 18 (lii) Fine reimbursement credit Amount of credit
 19 under subsection (qqq) under subdivision
 20 sixty-one of section two
 21 hundred te