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
________________________________________________________________________
S. 3998--C A. 6266--C
2011-2012 Regular Sessions
SENATE - ASSEMBLY
March 11, 2011
___________
IN SENATE -- Introduced by Sens. LAVALLE, MARCELLINO, GRISANTI, JOHNSON,
RANZENHOFER -- read twice and ordered printed, and when printed to be
committed to the Committee on Investigations and Government Operations
-- committee discharged, bill amended, ordered reprinted as amended
and recommitted to said committee -- recommitted to the Committee 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 -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
IN ASSEMBLY -- Introduced by M. of A. THIELE, McLAUGHLIN, D. MILLER,
WEISENBERG, DUPREY, JAFFEE, MILLMAN, CAMARA -- Multi-Sponsored by --
M. of A. ABINANTI, CONTE, CROUCH, GOODELL, LATIMER, McDONOUGH, PAULIN,
RAIA, SIMOTAS, TENNEY, TITONE -- read once and referred to the Commit-
tee on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee -- 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 -- again reported from said
committee with amendments, ordered reprinted as amended and recommit-
ted 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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09792-04-2
S. 3998--C 2 A. 6266--C
1 eighty-three days of the taxable year in this state, unless such indi-
2 vidual is in active service in the armed forces of the United States.
3 For purposes of this subparagraph, a permanent place of abode shall not
4 include a dwelling that is owned, leased, or maintained by the individ-
5 ual or the individual's spouse where such dwelling is not used as the
6 individual's principal residence, is located more than fifty miles away
7 from the individual's place of employment in this state and the individ-
8 ual stays overnight at such dwelling for no more than ninety days during
9 the taxable year.
10 § 2. This act shall take effect immediately and shall be applicable to
11 taxable years beginning on or after January 1, 2012.
