Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 31, 2014 |
print number 3642a |
Jan 31, 2014 |
amend and recommit to investigations and government operations |
Jan 08, 2014 |
referred to investigations and government operations returned to senate died in assembly |
Jun 18, 2013 |
referred to ways and means delivered to assembly passed senate ordered to third reading cal.1436 committee discharged and committed to rules |
Apr 30, 2013 |
reported and committed to finance |
Feb 07, 2013 |
referred to investigations and government operations |
Senate Bill S3642A
2013-2014 Legislative Session
Sponsored By
(R) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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
Actions
Votes
Bill Amendments
co-Sponsors
(R, C, IP) Senate District
2013-S3642 - Details
- See Assembly Version of this Bill:
- A4677
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §605, Tax L
- Versions Introduced in 2011-2012 Legislative Session:
-
S3998, A6266
2013-S3642 - Summary
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.
2013-S3642 - Sponsor Memo
BILL NUMBER:S3642 TITLE OF BILL: An act to amend the tax law, in relation to the defi- nition of a resident for the purposes of the personal income tax PURPOSE: To clarify the definition of permanent place of abode for the purposes of the residency rules under the personal income tax. SUMMARY OF PROVISIONS: Subparagraph (B) of paragraph 1 of subsection (b) of Section 605 of the tax law, as amended by Chapter 28 of the Laws of 1987, is amended to clarify the definition of a permanent place of abode. JUSTIFICATION: Earlier this year, the State of New York division of Tax Appeals upheld the decision of an Administrative Law Judge that ruled all income earned by a Connecticut couple who own a second home on Long Island is subject to New York State taxes. This ruling has sent a shud- der of concern through vacation-home communities across the State as vacation homeowners relied upon an exemption in the tax regulations. Current law states that if you are domiciled in another state, own a permanent place of abode in New York and spend more than 183 days in New York, you are a resident for income tax purposes. The tax regulation, however, excludes camps or cottages suitable and used only for vacations. In the above referenced case, the family lived in Connecticut and had a vacation home on Long Island's East End which they used only
2013-S3642 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ S. 3642 A. 4677 2013-2014 Regular Sessions S E N A T E - A S S E M B L Y 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 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 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: Section 1. Subparagraph (B) of paragraph 1 of subsection (b) of section 605 of the tax law, as amended by chapter 28 of the laws of 1987, is amended to read as follows: (B) who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than one hundred eighty-three days of the taxable year in this state, unless such indi- vidual is in active service in the armed forces of the United States. FOR PURPOSES OF THIS SUBPARAGRAPH, A PERMANENT PLACE OF ABODE SHALL NOT INCLUDE A DWELLING THAT IS OWNED, LEASED, OR MAINTAINED BY THE INDIVID- UAL OR THE INDIVIDUAL'S SPOUSE WHERE SUCH DWELLING IS NOT USED AS THE INDIVIDUAL'S PRINCIPAL RESIDENCE, IS LOCATED MORE THAN FIFTY MILES AWAY FROM THE INDIVIDUAL'S PLACE OF EMPLOYMENT IN THIS STATE AND THE INDIVID- UAL STAYS OVERNIGHT AT SUCH DWELLING FOR NO MORE THAN NINETY DAYS DURING THE TAXABLE YEAR. S 2. This act shall take effect immediately and shall be applicable to taxable years beginning on or after January 1, 2013. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08222-01-3
co-Sponsors
(R, C, IP) Senate District
2013-S3642A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A4677
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §605, Tax L
- Versions Introduced in 2011-2012 Legislative Session:
-
S3998, A6266
2013-S3642A (ACTIVE) - Summary
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.
2013-S3642A (ACTIVE) - Sponsor Memo
BILL NUMBER:S3642A TITLE OF BILL: An act to amend the tax law, in relation to the definition of a resident for the purposes of the personal income tax PURPOSE: To clarify the definition of permanent place of abode for the purposes of the residency rules under the personal income tax. SUMMARY OF PROVISIONS: Subparagraph (B) of paragraph 1 of subsection (b) of Section 605 of the tax law, as amended by Chapter 28 of the Laws of 1987, is amended to clarify the definition of a permanent place of abode. JUSTIFICATION: Earlier this year, the State of New York division of Tax Appeals upheld the decision of an Administrative Law Judge that ruled all income earned by a Connecticut couple who own a second home on Long Island is subject to New York State taxes. This ruling has sent a shudder of concern through vacation-home communities across the State as vacation homeowners relied upon an exemption in the tax regulations. Current law states that if you are domiciled in another state, own a permanent place of abode in New York and spend more than 183 days in New York, you are a resident for income tax purposes. The tax regulation, however, excludes camps or cottages suitable and used only for vacations. In the above referenced case, the family lived in
2013-S3642A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ S. 3642--A A. 4677--A 2013-2014 Regular Sessions S E N A T E - A S S E M B L Y 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: Section 1. Subparagraph (B) of paragraph 1 of subsection (b) of section 605 of the tax law, as amended by chapter 28 of the laws of 1987, is amended to read as follows: (B) who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than one hundred eighty-three days of the taxable year in this state, unless such indi- vidual is in active service in the armed forces of the United States. FOR PURPOSES OF THIS SUBPARAGRAPH, A PERMANENT PLACE OF ABODE SHALL NOT INCLUDE A DWELLING THAT IS OWNED, LEASED, OR MAINTAINED BY THE INDIVID- UAL OR THE INDIVIDUAL'S SPOUSE WHERE SUCH DWELLING IS NOT USED AS THE INDIVIDUAL'S PRINCIPAL RESIDENCE, IS LOCATED MORE THAN FIFTY MILES AWAY 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
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