Bill Text: NY S03998 | 2011-2012 | General Assembly | Amended


Bill Title: Provides that a permanent place of abode shall not include a dwelling that is owned, leased, or maintained by the individual or the individual's spouse where such dwelling is not used as the individual's principal residence and the individual stays overnight at such dwelling for no more than ninety days during the taxable year.

Spectrum: Moderate Partisan Bill (Republican 5-1)

Status: (Engrossed - Dead) 2012-06-13 - referred to ways and means [S03998 Detail]

Download: New_York-2011-S03998-Amended.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 3998--C                                            A. 6266--C
                              2011-2012 Regular Sessions
                             S E N A T E - A S S E M B L Y
                                    March 11, 2011
                                      ___________
       IN SENATE -- Introduced by Sens. LAVALLE, MARCELLINO, GRISANTI, JOHNSON,
         RANZENHOFER  -- read twice and ordered printed, and when printed to be
         committed to the Committee on Investigations and Government Operations
         -- committee discharged, bill amended, ordered  reprinted  as  amended
         and  recommitted  to said committee -- recommitted to the Committee on
         Investigations and Government Operations  in  accordance  with  Senate
         Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
         reprinted as amended and recommitted to said  committee  --  committee
         discharged, bill amended, ordered reprinted as amended and recommitted
         to said committee
       IN  ASSEMBLY  --  Introduced  by M. of A. THIELE, McLAUGHLIN, D. MILLER,
         WEISENBERG, DUPREY, JAFFEE, MILLMAN, CAMARA -- Multi-Sponsored  by  --
         M. of A. ABINANTI, CONTE, CROUCH, GOODELL, LATIMER, McDONOUGH, PAULIN,
         RAIA, SIMOTAS, TENNEY, TITONE -- read once and referred to the Commit-
         tee  on  Ways and Means -- committee discharged, bill amended, ordered
         reprinted as amended and recommitted to said committee --  recommitted
         to the Committee on Ways and Means in accordance with Assembly Rule 3,
         sec.  2  --  committee  discharged, bill amended, ordered reprinted as
         amended and recommitted to said committee -- again reported from  said
         committee  with amendments, ordered reprinted as amended and recommit-
         ted to said committee
       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
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09792-04-2
       S. 3998--C                          2                         A. 6266--C
    1  eighty-three  days  of the taxable year in this state, unless such indi-
    2  vidual is in active service in the armed forces of  the  United  States.
    3  FOR  PURPOSES OF THIS SUBPARAGRAPH, A PERMANENT PLACE OF ABODE SHALL NOT
    4  INCLUDE  A DWELLING THAT IS OWNED, LEASED, OR MAINTAINED BY THE INDIVID-
    5  UAL OR THE INDIVIDUAL'S SPOUSE WHERE SUCH DWELLING IS NOT  USED  AS  THE
    6  INDIVIDUAL'S  PRINCIPAL RESIDENCE, IS LOCATED MORE THAN FIFTY MILES AWAY
    7  FROM THE INDIVIDUAL'S PLACE OF EMPLOYMENT IN THIS STATE AND THE INDIVID-
    8  UAL STAYS OVERNIGHT AT SUCH DWELLING FOR NO MORE THAN NINETY DAYS DURING
    9  THE TAXABLE YEAR.
   10    S 2. This act shall take effect immediately and shall be applicable to
   11  taxable years beginning on or after January 1, 2012.
feedback