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NY A07033

Bill

Status

Introduced

3/18/2009

Primary Sponsor

Daniel Burling

Click for details

Origin

Assembly

2009-2010 General Assembly

AI Summary

  • Increases the threshold for employer withholding tax payment from $700 to $1,000 per calendar quarter
  • Employers required to file returns and pay over cumulative withheld taxes once the $1,000 threshold is reached during a quarter
  • Employers with less than $1,000 in withheld taxes during a quarter may remit payment with their quarterly combined withholding and wage reporting return instead
  • Payment timing depends on annual withholding amounts: employers remitting less than $15,000 annually have 5 business days to pay; those remitting $15,000 or more have 3 business days to pay
  • Takes effect January 1, 2010 for all taxes deducted and withheld on or after that date

Legislative Description

Increases the threshold of employer's withheld taxes.

Last Action

held for consideration in ways and means

7/1/2010

Committee Referrals

Ways and Means3/18/2009

Full Bill Text

No bill text available