New York State Assembly

 
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A05477 Summary:

A05477 Actions:

A05477 Committee Votes:

Committee:REAL PROPERTY TAXATION   Chair:Williams      
DATE:03/21/2023AYE/NAY:10/0  Action: Favorable refer to committee Ways and Means        
Williams
Aye
Miller
Aye
Hyndman
Aye
Tague
Aye
Rosenthal
Aye
Slater
Aye
Eichenstein
Aye
Mamdani
Aye
Alvarez
Aye
Shimsky
Aye

Committee:WAYS AND MEANS   Chair:Weinstein      
DATE:05/16/2023AYE/NAY:34/0  Action: Favorable refer to committee Rules        
Weinstein
Aye
Ra
Aye
Glick
Aye
Fitzpatrick
Aye
Pretlow
Aye
Hawley
Aye
Colton
Aye
Blankenbush
Aye
Cook
Aye
Norris
Aye
Aubry
Aye
Brabenec
Aye
Benedetto
Aye
Palmesano
Aye
Weprin
Aye
Walsh
Aye
Ramos
Aye
DeStefano
Aye
Braunstein
Aye
Manktelow
Aye
McDonald
Aye
Smullen
Aye
Rozic
Aye
Dinowitz
Aye
Joyner
Aye
Magnarelli
Aye
Zebrowski
Aye
Bronson
Aye
Dilan
Aye
Seawright
Aye
Hyndman
Aye
Walker
Excused
Bichotte Hermel
Aye
Simon
Aye
Cruz
Aye

Committee:RULES   Chair:Pretlow      
DATE:05/17/2023AYE/NAY:29/0  Action: Favorable         
Heastie
Excused
Barclay
Aye
Weinstein
Aye
Hawley
Aye
Pretlow
Aye
Giglio
Aye
Cook
Aye
Blankenbush
Aye
Glick
Aye
Norris
Aye
Aubry
Aye
Ra
Aye
Dinowitz
Aye
Brabenec
Aye
Colton
Aye
Palmesano
Aye
Magnarelli
Aye
Reilly
Aye
Paulin
Aye
Peoples-Stokes
Aye
Benedetto
Aye
Lavine
Aye
Lupardo
Aye
Zebrowski
Aye
Thiele
Aye
Braunstein
Aye
Dickens
Excused
Davila
Aye
Hyndman
Aye
Rozic
Aye
Bronson
Aye

A05477 Floor Votes:

A05477 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         5477--A
                                                                   R. R. 162
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                     March 10, 2023
                                       ___________
 
        Introduced by M. of A. McDONALD, STECK, STERN, COLTON, DICKENS, GUNTHER,
          GLICK,  GIBBS,  WALLACE,  JACOBSON,  SILLITTI,  RAMOS, BENDETT, MAHER,
          SIMPSON, REILLY, BRABENEC, DURSO, NORRIS, BEEPHAN, MCGOWAN,  K. BROWN,
          ANGELINO,  REYES,  WALKER,  RAGA, BORES, BUTTENSCHON, MIKULIN, SLATER,
          CHANG, WALSH -- Multi-Sponsored by -- M. of A. HAWLEY, SIMON  --  read
          once  and  referred  to  the  Committee  on  Real Property Taxation --
          reported and referred to the Committee on Ways and Means  --  reported
          and  referred to the Committee on Rules -- ordered to a third reading,
          passed by Assembly and delivered to  the  Senate,  recalled  from  the
          Senate,  vote reconsidered, bill amended, ordered reprinted, retaining
          its place on the special order of third reading
 
        AN ACT to amend the real property tax law and the tax law,  in  relation
          to exempting income earned working at the polls from the definition of
          income
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1.  Subdivision 4 of section 425 of the real property tax  law
     2  is amended by adding a new paragraph (d) to read as follows:
     3    (d)  For the purposes of this subdivision, the term "income" shall not
     4  include earnings from working as an election inspector, poll  clerk,  or
     5  election  coordinator  pursuant  to  title  four of article three of the
     6  election law in relation to a general, primary, run-off primary pursuant
     7  to subdivision one of section 6-162 of  the  election  law,  or  special
     8  election held pursuant to section forty-two of the public officer's law,
     9  to  the  extent  considered  as  gross  income  for  federal  income tax
    10  purposes.
    11    § 2. Subparagraph (B) of paragraph 1 of subsection  (eee)  of  section
    12  606  of the tax law, as amended by section 10 of part B of chapter 59 of
    13  the laws of 2018, is amended to read as follows:
    14    (B) "Affiliated income" shall mean for  purposes  of  the  basic  STAR
    15  credit,  the  combined  income  of  all  of the owners of the parcel who
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10200-02-3
        A. 5477--A                          2
 
     1  resided primarily thereon as of December  thirty-first  of  the  taxable
     2  year,  and  of any owners' spouses residing primarily thereon as of such
     3  date, and for purposes of the enhanced STAR credit, the combined  income
     4  of  all  of  the owners of the parcel as of December thirty-first of the
     5  taxable year, and of any owners' spouses residing primarily  thereon  as
     6  of  such  date;  provided  that  for  both  purposes the income to be so
     7  combined shall be the "adjusted gross income" for the  taxable  year  as
     8  reported  for  federal income tax purposes, or that would be reported as
     9  adjusted gross income if a federal income tax return were required to be
    10  filed, reduced by distributions,  to  the  extent  included  in  federal
    11  adjusted  gross  income,  received from an individual retirement account
    12  and  an  individual  retirement  annuity.  For  the  purposes  of   this
    13  subsection, the term "affiliated income" shall not include earnings from
    14  working  as  an  election inspector, poll clerk, or election coordinator
    15  pursuant to title four of article three of the election law in  relation
    16  to  a  general,  primary, run-off primary pursuant to subdivision one of
    17  section 6-162 of the election law, or special election held pursuant  to
    18  section  forty-two of the public officer's law, to the extent considered
    19  as gross income for federal  income  tax  purposes.  For  taxable  years
    20  beginning  on  and  after January first, two thousand nineteen, where an
    21  income-eligibility determination is wholly  or  partly  based  upon  the
    22  income  of one or more individuals who did not file a return pursuant to
    23  section six hundred fifty-one of this article for the applicable  income
    24  tax year, then in order to be eligible for the credit authorized by this
    25  subsection,  each such individual must file a statement with the depart-
    26  ment showing the source or sources of his or her income for that  income
    27  tax  year,  and  the  amount  or  amounts  thereof, that would have been
    28  reported on such a return if one had been filed. Such statement shall be
    29  filed at such time, and in such form and manner, as may be prescribed by
    30  the department, and shall be subject to the provisions  of  section  six
    31  hundred  ninety-seven  of  this article to the same extent that a return
    32  would be. The department shall make such forms and  instructions  avail-
    33  able  for  the  filing of such statements. The local assessor shall upon
    34  the request of a taxpayer assist such taxpayer  in  the  filing  of  the
    35  statement  with  the department. Provided further, that if the qualified
    36  taxpayer was an owner of the property during the taxable  year  but  did
    37  not own it on December thirty-first of the taxable year, then the deter-
    38  mination as to whether the income of an individual should be included in
    39  "affiliated  income"  shall be based upon the ownership and/or residency
    40  status of that individual as of the first day of the month during  which
    41  the  qualified  taxpayer  ceased  to be an owner of the property, rather
    42  than as of December thirty-first of the taxable year.
    43    § 3. This act shall take effect immediately.