Bill Text: NY A08610 | 2017-2018 | 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) 2018-01-03 - referred to ways and means [A08610 Detail]

Download: New_York-2017-A08610-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
            S. 6860                                                  A. 8610
                               2017-2018 Regular Sessions
                SENATE - ASSEMBLY
                                    September 1, 2017
                                       ___________
        IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
          ed, and when printed to be committed to the Committee on Rules
        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 chapter  28  of  the  laws  of
     3  1987, is amended to read as follows:
     4    (B) who is not domiciled in this state but maintains a permanent place
     5  of abode in this state and spends in the aggregate more than one hundred
     6  eighty-three  days  of the taxable year in this state, unless such indi-
     7  vidual is in active service in the armed forces of  the  United  States.
     8  For  purposes of this subparagraph, a permanent place of abode shall not
     9  include a dwelling that is owned, leased, or maintained by the  individ-
    10  ual  or  the  individual's spouse where such dwelling is not used as the
    11  individual's principal residence, is located more than fifty miles  away
    12  from the individual's place of employment in this state and the individ-
    13  ual stays overnight at such dwelling for no more than ninety days during
    14  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, 2018.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13369-01-7
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