S03642 Summary:

BILL NOS03642A
 
SAME ASSAME AS UNI. A04677-A
 
SPONSORLAVALLE
 
COSPNSRRANZENHOFER
 
MLTSPNSR
 
Amd S605, Tax L
 
Provides that a permanent place of abode shall not include a dwelling that is owned, leased, or maintained by the individual or the individual's spouse where such dwelling is not used as the individual's principal residence and the individual stays overnight at such dwelling for no more than ninety days during the taxable year.
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S03642 Actions:

BILL NOS03642A
 
02/07/2013REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
04/30/2013REPORTED AND COMMITTED TO FINANCE
06/18/2013COMMITTEE DISCHARGED AND COMMITTED TO RULES
06/18/2013ORDERED TO THIRD READING CAL.1436
06/18/2013PASSED SENATE
06/18/2013DELIVERED TO ASSEMBLY
06/18/2013referred to ways and means
01/08/2014died in assembly
01/08/2014returned to senate
01/08/2014REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/31/2014AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/31/2014PRINT NUMBER 3642A
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S03642 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
            S. 3642--A                                            A. 4677--A
 
                               2013-2014 Regular Sessions
 
                SENATE - ASSEMBLY
 
                                    February 7, 2013
                                       ___________
 
        IN  SENATE -- Introduced by Sens. LAVALLE, RANZENHOFER -- read twice and
          ordered printed, and when printed to be committed to the Committee  on
          Investigations and Government Operations -- recommitted to the Commit-
          tee  on  Investigations  and  Government Operations in accordance with

          Senate Rule 6, sec. 8 -- committee discharged, bill  amended,  ordered
          reprinted as amended and recommitted to said committee
 
        IN  ASSEMBLY  --  Introduced by M. of A. THIELE, CAMARA, DUPREY, JAFFEE,
          McLAUGHLIN, MILLER, MILLMAN, WEISENBERG -- Multi-Sponsored by -- M. of
          A.  ABINANTI,  CROUCH,  GOODELL,  McDONOUGH,  PAULIN,  RAIA,  SIMOTAS,
          TENNEY,  TITONE -- read once and referred to the Committee on Ways and
          Means -- recommitted to the Committee on Ways and Means in  accordance
          with  Assembly  Rule  3, sec. 2 -- committee discharged, bill amended,
          ordered reprinted as amended and recommitted to said committee
 
        AN ACT to amend the tax law, in relation to the definition of a resident
          for the purposes of the personal income tax
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 

     1    Section  1.  Subparagraph  (B)  of  paragraph  1  of subsection (b) of
     2  section 605 of the tax law, as amended by chapter  28  of  the  laws  of
     3  1987, is amended to read as follows:
     4    (B) who is not domiciled in this state but maintains a permanent place
     5  of abode in this state and spends in the aggregate more than one hundred
     6  eighty-three  days  of the taxable year in this state, unless such indi-
     7  vidual is in active service in the armed forces of  the  United  States.
     8  For  purposes of this subparagraph, a permanent place of abode shall not
     9  include a dwelling that is owned, leased, or maintained by the  individ-
    10  ual  or  the  individual's spouse where such dwelling is not used as the
    11  individual's principal residence, is located more than fifty miles  away

    12  from the individual's place of employment in this state and the individ-
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08222-02-4

        S. 3642--A                          2                         A. 4677--A
 
     1  ual stays overnight at such dwelling for no more than ninety days during
     2  the taxable year.
     3    § 2. This act shall take effect immediately and shall be applicable to
     4  taxable years beginning on or after January 1, 2014.
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