Bill S5789A-2009

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

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.

Details

Actions

  • Jun 14, 2010: SUBSTITUTED BY A7162B
  • Jun 10, 2010: ADVANCED TO THIRD READING
  • Jun 9, 2010: 2ND REPORT CAL.
  • Jun 8, 2010: 1ST REPORT CAL.813
  • Mar 19, 2010: PRINT NUMBER 5789A
  • Mar 19, 2010: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 6, 2010: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jun 5, 2009: REFERRED TO RULES

Votes

VOTE: COMMITTEE VOTE: - Investigations and Government Operations - Jun 8, 2010
Ayes (7): Johnson C, Stachowski, Klein, Espada, Winner, Golden, Nozzolio
Nays (1): Diaz

Memo

 BILL NUMBER:  S5789A

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.

Text

STATE OF NEW YORK ________________________________________________________________________ 5789--A 2009-2010 Regular Sessions IN SENATE June 5, 2009 ___________
Introduced by Sen. BRESLIN -- read twice and ordered printed, and when printed to be committed to the Committee on Rules -- recommitted to the Committee on Investigations and Government Operations in accord- ance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to granting an automatic exten- sion 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 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 657 of the tax law is amended by adding a new subsection (c) to read as follows: (C) AUTOMATIC EXTENSION FOR DEATH OF A SPOUSE. AN AUTOMATIC EXTENSION OF NINETY DAYS SHALL BE DEEMED GRANTED FOR FILING A TAX RETURN OR PAYING A TAX OTHERWISE REQUIRED ON APRIL FIFTEENTH FOR INDIVIDUALS WHOSE SPOUSE DIES WITHIN THIRTY DAYS PRIOR TO SUCH DATE. NO PENALTIES OR INTEREST SHALL BE ASSESSED OR IMPOSED UPON A TAXPAYER DURING SUCH EXTENSION AS GRANTED IN THIS SUBSECTION. S 2. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2010.

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