Bill Text: NY A02768 | 2011-2012 | General Assembly | Amended

---

Bill Title: Excludes outside income of nonresident employees or their spouses from being included in New York city personal income tax.

Spectrum: Slight Partisan Bill (Republican 5-2)

Status: (Introduced - Dead) 2012-06-19 - held for consideration in ways and means [A02768 Detail]

Download: New_York-2011-A02768-Amended.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        2768--A
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 20, 2011
                                      ___________
       Introduced  by  M. of A. CALHOUN, CASTELLI, RAIA, SALADINO, ZEBROWSKI --
         Multi-Sponsored by -- M. of A. McDONOUGH,  THIELE  --  read  once  and
         referred  to  the Committee on Ways and Means -- committee discharged,
         bill amended, ordered reprinted as amended  and  recommitted  to  said
         committee
       AN  ACT  to  amend  the  New  York city charter in relation to condition
         precedent to employment
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1.  Subsection a of section 1127 of the New York city charter,
    2  as  added by a vote of the people of the city of New York at the general
    3  election held in November of 1988, is amended to read as follows:
    4    a. Notwithstanding the provisions of any local law, rule or regulation
    5  to the contrary, every person seeking employment with the  city  of  New
    6  York  or  any of its agencies regardless of civil service classification
    7  or status shall sign an agreement  as  a  condition  precedent  to  such
    8  employment to the effect that if such person is or becomes a nonresident
    9  individual as that term is defined in section 11-1706 of the administra-
   10  tive code of the city of New York or any similar provision of such code,
   11  during  employment  by  the  city,  such  person will pay to the city an
   12  amount by which a city personal income tax  on  residents  computed  and
   13  determined  as  if such person were a resident individual, as defined in
   14  such section, during such employment, exceeds the  amount  of  any  city
   15  earnings tax and city personal income tax imposed on such person for the
   16  same  taxable  period; PROVIDED, HOWEVER, ANY OUTSIDE INCOME OF ANY SUCH
   17  EMPLOYEE, EARNED OUTSIDE OF NEW YORK CITY, SHALL NOT BE INCLUDED.    ANY
   18  INCOME  EARNED  OUTSIDE OF NEW YORK CITY BY SUCH EMPLOYEE'S SPOUSE SHALL
   19  NOT BE CONSIDERED FOR THE PROVISIONS OF THIS SECTION.  THE PROVISIONS OF
   20  THIS SECTION SHALL NOT BE CONSTRUED  TO  REQUIRE  ANY  REIMBURSEMENT  TO
   21  NON-RESIDENT  EMPLOYEES  OR  THEIR  SPOUSES  FOR THE PERIOD OF TIME SUCH
   22  PAYMENT WAS IN FORCE AND EFFECT.
   23    S 2. This act shall take effect immediately and shall not apply to any
   24  agreement executed on or before such date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02892-02-1