New York State Assembly

Bill No.:  

 
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A00053 Summary:

BILL NO	A00053
SAME AS	SAME AS S03001
SPONSOR	Woerner
COSPNSR
MLTSPNSR
Amd §612, Tax L
Provides a deduction against adjusted gross income for dues paid by small businesses to chambers of commerce.

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A00053 Actions:

BILL NO	A00053
01/04/2023	referred to ways and means
01/03/2024	referred to ways and means

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A00053 Committee Votes:

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A00053 Floor Votes:

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A00053 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           53
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                       (Prefiled)
 
                                     January 4, 2023
                                       ___________
 
        Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
          tee on Ways and Means
 
        AN ACT to amend the tax  law,  in  relation  to  providing  a  deduction
          against  adjusted  gross  income  for dues paid by small businesses to
          chambers of commerce

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1. Subsection (c) of section 612 of the tax law is amended by
     2  adding a new paragraph 47 to read as follows:
     3    (47) In the case of a taxpayer who is  a  small  business,  an  amount
     4  equal  to  the amount paid by such taxpayer as dues to the local chamber
     5  of commerce within which such business is located,  provided  that  such
     6  chamber  of  commerce is incorporated under section fourteen hundred ten
     7  of the not-for-profit corporation law. The amount deductible pursuant to
     8  this paragraph shall not include any portion of the amount of dues  paid
     9  by the taxpayer that are used or intended to be used for the purposes of
    10  lobbying.    For  purposes  of this paragraph, the term "small business"
    11  shall mean a business with fifty employees or less.
    12    § 2. This act shall take effect immediately and shall apply to taxable
    13  years beginning on or after January 1, 2025.
 
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01597-01-3

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