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.
STATE OF NEW YORK
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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.