Bill Text: NY A07162 | 2009-2010 | General Assembly | Amended

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Bill Title: 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.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2010-08-30 - signed chap.429 [A07162 Detail]

Download: New_York-2009-A07162-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        7162--B
                                                               Cal. No. 478
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                    March 25, 2009
                                      ___________
       Introduced by M. of A. REILLY -- read once and referred to the Committee
         on  Ways  and  Means  --  committee  discharged, bill amended, ordered
         reprinted as amended and recommitted to  said  committee  --  reported
         from  committee,  advanced  to  a  third  reading, amended and ordered
         reprinted, retaining its place on the order of third reading
       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:
    1    Section  1.  Section  657  of  the  tax law is amended by adding a new
    2  subsection (c) to read as follows:
    3    (C) AUTOMATIC EXTENSION FOR DEATH OF A SPOUSE. AN AUTOMATIC  EXTENSION
    4  OF NINETY DAYS SHALL BE DEEMED GRANTED FOR FILING A TAX RETURN OR PAYING
    5  A TAX OTHERWISE REQUIRED ON APRIL FIFTEENTH FOR INDIVIDUALS WHOSE SPOUSE
    6  DIES  WITHIN  THIRTY  DAYS  PRIOR TO SUCH DATE. NO PENALTIES OR INTEREST
    7  SHALL BE ASSESSED OR IMPOSED UPON A TAXPAYER DURING  SUCH  EXTENSION  AS
    8  GRANTED IN THIS SUBSECTION.
    9    S 2. This act shall take effect immediately and shall apply to taxable
   10  years beginning on or after January 1, 2010.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09250-06-0