STATE OF NEW YORK
________________________________________________________________________
6794--A
2019-2020 Regular Sessions
IN ASSEMBLY
March 20, 2019
___________
Introduced by M. of A. MAGNARELLI, O'DONNELL, PAULIN -- read once and
referred to the Committee on Ways and Means -- reported and referred
to the Committee on Ways and Means -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to amend the tax law, in relation to filing of income tax returns
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 New York standard
9 deduction, [if lower,] or (C) having received during the taxable year a
10 lump sum distribution any portion of which is subject to tax under
11 section six hundred three of this article;
12 § 2. This act shall take effect immediately and shall apply to taxable
13 years beginning on or after January 1, 2020.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10575-03-9