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 - Dead) 2020-01-08 - 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 Revenue 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. LBD03266-01-9