STATE OF NEW YORK
________________________________________________________________________
7101
IN SENATE(Prefiled)
January 3, 2018
___________
Introduced by Sen. KAVANAGH -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to the requirement to file a
personal income tax return
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 or her New York standard
9 deduction, [if lower,] or [(C)] (B) having received during the taxable
10 year a lump sum distribution any portion of which is subject to tax
11 under section six hundred three of this article;
12 § 2. This act shall take effect immediately and shall apply to all
13 taxable years beginning on or after the date on which this act shall
14 have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02367-01-7
