Provides for the exemption of contributions made by an employer to an accident or health plan for the benefit of an employee's domestic partner from federal gross income for tax purposes.
STATE OF NEW YORK
________________________________________________________________________
4109
2011-2012 Regular Sessions
IN ASSEMBLY
February 1, 2011
___________
Introduced by M. of A. O'DONNELL, KELLNER, KOLB -- Multi-Sponsored by --
M. of A. PHEFFER -- read once and referred to the Committee on Ways
and Means
AN ACT to amend the tax law and the administrative code of the city of
New York, in relation to exempting from federal adjusted gross income
the value of employer-provided coverage under an accident or health
plan for an employee's domestic partner
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 39 to read as follows:
3 (39) Contributions made by an employer to an accident or health plan
4 for the benefit of an employee's domestic partner, to the extent inclu-
5 dible as gross income for federal income tax purposes.
6 § 2. Subdivision (c) of section 11-1712 of the administrative code of
7 the city of New York is amended by adding a new paragraph 35 to read as
8 follows:
9 (35) Contributions made by an employer to an accident or health plan
10 for the benefit of an employee's domestic partner, to the extent inclu-
11 dible as gross income for federal income tax purposes.
12 § 3. This act shall take effect on the first of January next succeed-
13 ing the date on which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05731-01-1
