Senate Bill S2772

2011-2012 Legislative Session

Authorizes a city having a population of one million or more to impose the city earnings tax on nonresidents and repeals chapter 5 of the laws of 1999

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Archive: Last Bill Status - In Senate Committee Cities Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2011-S2772 (ACTIVE) - Details

See Assembly Version of this Bill:
A1483
Current Committee:
Senate Cities
Law Section:
General City Law
Laws Affected:
Rpld Chap 5 of 1999; add Art 2-E §§25-m - 25-o, Gen City L; amd §1301, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S4122, A5959
2013-2014: S505, A694
2015-2016: S3044, A999
2017-2018: A5199
2019-2020: A604

2011-S2772 (ACTIVE) - Summary

Repeals chapter 5 of the laws 1999 and authorizes a city having a population of one million or more to impose the city earnings tax on nonresidents.

2011-S2772 (ACTIVE) - Sponsor Memo

2011-S2772 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2772

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 1, 2011
                               ___________

Introduced  by  Sen.  DUANE  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Cities

AN ACT to amend the general city law and the tax  law,  in  relation  to
  imposing  the  earnings tax on nonresidents and to repeal chapter 5 of
  the laws of 1999, amending the tax law and the general city law relat-
  ing to the definition of nonresident for the purpose of  imposing  the
  earnings  tax  on  nonresidents and to repeal such tax in the event of
  certain judicial determinations relating thereto

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Chapter 5 of the laws of 1999, amending the tax law and the
general  city  law  relating  to  the  definition of nonresident for the
purpose of imposing the earnings tax on nonresidents and to repeal  such
tax in the event of certain judicial determinations, is REPEALED.
  S  2.  The  general city law is amended by adding a new article 2-E to
read as follows:
                                ARTICLE 2-E
                    CITY EARNINGS TAX ON NONRESIDENTS
SECTION 25-M. AUTHORIZATION TO IMPOSE TAX.
        25-N. ADMINISTRATIVE PROVISIONS.
        25-O. DEPOSIT AND DISPOSITION OF REVENUES.
  S 25-M.  AUTHORIZATION TO IMPOSE TAX.  IN ADDITION TO ANY OTHER TAXES,
NOW AUTHORIZED BY LAW, ANY CITY HAVING A POPULATION OF  ONE  MILLION  OR
MORE  IS  HEREBY  AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS
IMPOSING A TAX ON THE EARNINGS OF NONRESIDENTS OF SUCH CITY TO BE ADMIN-
ISTERED IN THE MANNER PROVIDED FOR IN THIS ARTICLE BY THE  ADMINISTRATOR
AS DEFINED IN SECTION ONE OF THE MODEL LOCAL LAW HEREINAFTER SET FORTH.
  THE  TAX  AUTHORIZED  BY  THIS ARTICLE MAY BE IMPOSED ONLY IF THE CITY
IMPOSING THE TAX AUTHORIZED BY THIS ARTICLE ALSO IMPOSES A  TAX  ON  THE
PERSONAL  INCOME  OF ITS RESIDENTS.   THE RATES OF SUCH TAX SHALL BE THE
RATES CONTAINED IN EITHER SECTION TWO OR TWO-A OF THE  MODEL  LOCAL  LAW

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01070-01-1
              

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