Folder 137

NYC 9/11 Public Portal Document

OCT-03-2001 15:42 NYC LEG OFFICE 212 566 0925 P.13/14

the specific facts which render such person or business organization eligible for such extension.

• The following persons and business organizations are eligible:

1) victims of the terrorist attack; 2) spouses and children of victims; 3) persons directly involved in recovery, rescue, debris removal or repair relating to the efforts of federal, state and local authorities to respond to the terrorists attack, including police, fire, emergency medical services, military personnel, clerical, health, telecommunication and utility personnel; 4) persons who are eligible to file a claim for unemployment insurance on an expedited basis pursuant to Executive Order No. 113.6; 5) persons whose taxes are to be paid by or through a financial institution or a tax service organization whose operations were seriously disrupted by the terrorist attack; 6) businesses directly involved in recovery, rescue, debris removal or repair relating to the efforts of federal, state and local authorities to respond to the terrorist attack; or 7) any persons or business organizations demonstrating that they could not pay their taxes by. the applicable deadlines because of the terrorist attack.

If any taxes are not paid by such date, they shall be subject to the same interest and penalties that would have applied if no extension had been granted.

To the extent funds are available for this purpose, the State shall provide aid to each affected municipal or district corporation, whichever is appropriate, to compensate it for the loss of interest or other investment income reasonably attributable to the extension of the period for paying taxes and installments without interest by eligible persons and business organizations.

NYC-WTC 000136316