Bill Text: NY A05511 | 2019-2020 | General Assembly | Introduced

Bill Title: Relates to the definition of a resident for the purposes of the personal income tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-02-13 - referred to ways and means [A05511 Detail]

Download: New_York-2019-A05511-Introduced.html

                STATE OF NEW YORK
            S. 3718                                                  A. 5511
                               2019-2020 Regular Sessions
                SENATE - ASSEMBLY
                                    February 13, 2019
        IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
          ed,  and  when  printed to be committed to the Committee on Budget and
        IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
          to the Committee on Ways and Means
        AN ACT to amend the tax law, in relation to the definition of a resident
          for the purposes of the personal income tax
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subparagraph (B)  of  paragraph  1  of  subsection  (b)  of
     2  section 605 of the tax law, as amended by section 1 of part O chapter 59
     3  of the laws of 2018, is amended to read as follows:
     4    (B)  who maintains a permanent place of abode in this state and spends
     5  in the aggregate more than one hundred eighty-three days of the  taxable
     6  year  in  this  state,  whether  or  not domiciled in this state for any
     7  portion of the taxable year, unless such individual is in active service
     8  in the armed forces of the United States.  For purposes of this subpara-
     9  graph, a permanent place of abode shall not include a dwelling  that  is
    10  owned,  leased,  or  maintained  by  the  individual or the individual's
    11  spouse where such dwelling is not used  as  the  individual's  principal
    12  residence,  is  located more than fifty miles away from the individual's
    13  place of employment in this state and the individual stays overnight  at
    14  such dwelling for no more than ninety days during the taxable year.
    15    § 2. This act shall take effect immediately and shall be applicable to
    16  taxable years beginning on or after January 1, 2020.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.