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Bill > A09748


NY A09748

NY A09748
Relates to imposing a tax of one-half of one percent on all corporate stock buybacks of issued shares.


summary

Introduced
02/07/2020
In Committee
02/07/2020
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

2019-2020 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to imposing a specific tax on all corporate stock buybacks of issued shares

AI Summary

This bill amends the New York tax law to impose a tax of one-half of one percent on all corporate stock buybacks of issued shares. The bill specifies that this tax applies regardless of whether the shares are cancelled on reacquisition or within one year of the purchase. This new tax provision is added as a new subdivision to the existing tax law section that governs the taxation of stock transactions.

Committee Categories

Budget and Finance

Sponsors (24)

Last Action

referred to ways and means (on 02/07/2020)

bill text


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