Bill Text: NY A06794 | 2019-2020 | General Assembly | Introduced


Bill Title: Amends the threshold of resident individuals required to file New York state income tax returns.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-03-20 - referred to ways and means [A06794 Detail]

Download: New_York-2019-A06794-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          6794
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                     March 20, 2019
                                       ___________
        Introduced  by  M.  of  A.  MAGNARELLI  -- read once and referred to the
          Committee on Ways and Means
        AN ACT to amend the tax law, in relation to filing of income tax returns
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Paragraph  1  of subsection (a) of section 651 of the tax
     2  law, as amended by section 6 of part J of chapter  59  of  the  laws  of
     3  2014, is amended to read as follows:
     4    (1)  every  resident  individual (A) required to file a federal income
     5  tax return for the taxable year, or (B) having  federal  adjusted  gross
     6  income  for  the  taxable  year,  increased  by  the modifications under
     7  subsection (b) of section six hundred twelve of this article, [in excess
     8  of four thousand dollars,  or]  in  excess  of  his  New  York  standard
     9  deduction,  [if lower,] or (C) having received during the taxable year a
    10  lump sum distribution any portion of  which  is  subject  to  tax  under
    11  section six hundred three of this article;
    12    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10575-01-9
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