Bill Text: NY A03093 | 2017-2018 | General Assembly | Introduced

New York Assembly Bill 3093 (Prior Session Legislation)

Introduced

Bill Title: Requires the commissioner of taxation and finance to notify eligible taxpayers of the nursing home assessment credit.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2018-08-10 - enacting clause stricken [A03093 Detail]

Download: New_York-2017-A03093-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                          3093
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    January 26, 2017
                                       ___________
        Introduced by M. of A. PAULIN -- read once and referred to the Committee
          on Ways and Means
        AN  ACT  to amend the tax law, in relation to requiring the commissioner
          of taxation and finance to notify eligible taxpayers  of  the  nursing
          home assessment credit
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subsection (hh) of section 606 of the tax law is amended by
     2  adding a new paragraph 3 to read as follows:
     3    (3) Notification. The commissioner shall adopt such  rules  and  regu-
     4  lations  as  he  or  she  deems necessary to alert taxpayers that may be
     5  currently eligible to receive the credit provided under this  subsection
     6  as to their potential eligibility. In making the determination of wheth-
     7  er  a  taxpayer  may be eligible for such credit, the commissioner shall
     8  use such data as may be appropriate and available,  including,  but  not
     9  limited  to,  data available from the United States Department of Treas-
    10  ury, Internal Revenue Service and New York state income tax returns  for
    11  preceding tax years.
    12    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00283-01-7