Directs the department of taxation and finance to create and implement an online program which will enable each New York state taxpayer to prepare and electronically file such taxpayer's federal and state income tax returns free of charge.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A1883
SPONSOR: Rosenthal TITLE OF BILL:
An act directing the department of taxation and finance to create and
implement an online program which will enable each New York state
taxpayer to prepare and electronically file such taxpayer's federal and
state income tax returns free of charge
PURPOSE:
This bill creates and implements an online program for New York taxpay-
ers to prepare and electronically file his or her federal and.state
income tax returns for free.
SUMMARY OF SPECIFIC PROVISIONS:
Section one states that the department of taxation and finance is
authorized and directed to create and implement an online program which
will enable each New York State taxpayer to prepare and electronically
file his or her federal and state income tax returns free of charge,
regardless of the taxpayer's income level. The program shall be made
available to all New York State taxpayers in the department's website no
later than one hundred eighty days following the effective date of this
act.
Section two sets forth the effective date.
JUSTIFICATION:
This legislation shall direct the New York State Department of Taxation
and Finance to create an online program for all New York State taxpayers
to prepare and file their federal and state income tax returns for free.
Currently, there are a number of different for-profit companies offering
so-called "Free File," but they often include hidden fees, and only
taxpayers within certain income ranges are eligible. Many years into the
digital age, our government is entirely capable of offering free online
tax preparation and electronic filing without forcing the taxpayer to be
duped into using possibly dubious private online tax preparation
services.
It is a solid and fundamental principal that taxes are what we pay for
civilized society, and most New Yorkers are proud to help pay for essen-
tial government programs like public education and food safety regu-
lation. Yet there is no justification for the fees charged by for-profit
tax prep and e-filing companies, which serve as obsolete intermediaries
in the digital age. Countless government services can be easily accessed
on government websites-from registering to vote to applying for public
benefits to making complaints about potholes-and there is no reason that
filing tax returns should be any different. We don't force people
making more than $57,000 to pay a private company for help registering
with the Selective Service System, and the State of New York should not
allow it for the filing of taxes either. Government should be embracing
technology, not using it to direct people to the services of for-profit
companies.
LEGISLATIVE HISTORY:
2023-24: A.599 - Referred to Ways and Means; S.3256 - Reported to
Finance
2021-22: A.1555 - Referred to Ways and Means; S.693 - Referred to Inves-
tigations and Government Operations
2019-20: A.825 - Referred to Ways and Means; S.11 - Referred to Investi-
gations and Government Operations
2017-18: A.5203 - Referred to Ways and Means; S.70 - Referred to Inves-
tigations and Government Operations
2015-16: A.945 Reported to Codes; S.495 - Referred to Investigations and
Government Operations
2013-14: A.6766 - Referred to Ways and Means; S.4570 - Referred to
Investigations and Government Operations
FISCAL IMPLICATIONS:
Undetermined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
1883
2025-2026 Regular Sessions
IN ASSEMBLY
January 14, 2025
___________
Introduced by M. of A. ROSENTHAL -- read once and referred to the
Committee on Ways and Means
AN ACT directing the department of taxation and finance to create and
implement an online program which will enable each New York state
taxpayer to prepare and electronically file such taxpayer's federal
and state income tax returns free of charge
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The department of taxation and finance is authorized and
2 directed to create and implement an online program which will enable
3 each New York state taxpayer to prepare and electronically file such
4 taxpayer's federal and state income tax returns free of charge, regard-
5 less of the taxpayer's income level. This program shall be made avail-
6 able to all New York state taxpayers on the department's website no
7 later than one hundred eighty days following the effective date of this
8 act.
9 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04820-01-5
