senate Bill S70A

Relates to the calculation of gross income for state income tax purposes

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 05 / Jan / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 21 / Dec / 2011
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 21 / Dec / 2011
    • PRINT NUMBER 70A
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Summary

Relates to the calculation of gross income for state income tax purposes.

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Bill Details

See Assembly Version of this Bill:
A3030A
Versions:
S70
S70A
Legislative Cycle:
2011-2012
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง612, Tax L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S6176, A2669
2007-2008: A3785, A3785

Sponsor Memo

BILL NUMBER:S70A

TITLE OF BILL:
An act
to amend the tax law, in relation to the computation of gross income for
state income tax purposes

PURPOSE:
Relates to the calculation of gross income for state income tax
purposes.

SUMMARY OF PROVISIONS:
Amends subsection (c) of section 612 of the tax law by adding a new
paragraph 39 to read as follows:
(38) Compensation, to the extent includable in gross income for
federal income tax purposes, attributable to employer-provided
benefits to domestic partners.

JUSTIFICATION:
Currently, because of federal tax regulations, any domestic partner
benefits are calculated as compensation and are taxed by the federal
government. This legislation would allow individuals whose domestic
partners are receiving, say health insurance benefits, to deduct the
cost of that benefit from their taxable income for state tax purposes.

Married couples are not treated in this fashion. The cost of employer
provided benefits for family members is not treated as compensation.
This bill will level the playing field in this one area and remove
this added tax for domestic partners. This only addresses state
income tax, the federal inequity would remain.

LEGISLATIVE HISTORY:
2009/2010: Died in Senate Committee on Investigations and Government
Operations; Passed Assembly

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2014.

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

                                  70--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sen.  MONTGOMERY  -- 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

AN ACT to amend the tax law, in relation to  the  computation  of  gross
  income for state income tax purposes

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

  Section 1. Subsection (c) of section 612 of the tax law is amended  by
adding a new paragraph 39 to read as follows:
  (39) COMPENSATION, TO THE EXTENT INCLUDABLE IN GROSS INCOME FOR FEDER-
AL  INCOME  TAX  PURPOSES, ATTRIBUTABLE TO EMPLOYER-PROVIDED BENEFITS TO
DOMESTIC PARTNERS.
  S 2. This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2014.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02376-02-1

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