Assembly Bill A4383

2009-2010 Legislative Session

Allows an additional personal exemption for each 65 year old or older dependent residing with a resident taxpayer

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Archive: Last Bill Status - In Assembly 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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2009-A4383 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง616, Tax L
Versions Introduced in 2011-2012 Legislative Session:
A6577

2009-A4383 (ACTIVE) - Summary

Provides a resident taxpayer an additional personal income tax exemption for each dependent residing with the taxpayer who is 65 years of age or older; and further provides that if the New York income taxes of a husband and wife are separately determined but their federal income tax is determined on a joint return, only one of them, at their option, shall be entitled to the additional exemption.

2009-A4383 (ACTIVE) - Bill Text download pdf 

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

                                  4383

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 3, 2009
                               ___________

Introduced  by M. of A. MARKEY, PHEFFER, EDDINGTON, MAYERSOHN, DINOWITZ,
  DelMONTE,  WRIGHT,  ABBATE,  MILLMAN,  KOON,  BENEDETTO,  ENGLEBRIGHT,
  COLTON,  LATIMER, SCHROEDER, CARROZZA, ESPAILLAT -- Multi-Sponsored by
  -- M. of A. HEASTIE, HIKIND, HOOPER, JOHN, V. LOPEZ, MAGEE,  MAGNAREL-
  LI, MAISEL, McENENY, SCARBOROUGH, SEMINERIO, TITONE, TOWNS, WEISENBERG
  -- read once and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to personal exemptions of resi-
  dent individuals

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

  Section 1.  Section 616 of the tax law is  amended  by  adding  a  new
subsection (c) to read as follows:
  (C)  ADDITIONAL EXEMPTION.  IN ADDITION TO THE EXEMPTIONS PROVIDED FOR
IN  SUBSECTION  (A)  OF  THIS  SECTION FOR TAXABLE YEARS BEGINNING AFTER
DECEMBER THIRTY-FIRST, TWO THOUSAND NINE, A RESIDENT INDIVIDUAL SHALL BE
ALLOWED A NEW YORK  EXEMPTION  IN  AN  AMOUNT  EQUAL  TO  THE  EXEMPTION
PROVIDED FOR IN SUBSECTION (A) OF THIS SECTION FOR EACH DEPENDENT WHO IS
OF  THE AGE OF SIXTY-FIVE OR OLDER, WHO RESIDES WITH SUCH RESIDENT INDI-
VIDUAL, AND FOR WHOM THE RESIDENT INDIVIDUAL IS ENTITLED TO AN EXEMPTION
FOR THE TAXABLE YEAR FOR FEDERAL INCOME TAX PURPOSES, PROVIDED  HOWEVER,
THAT  IF  THE NEW YORK INCOME TAXES OF A HUSBAND AND WIFE ARE SEPARATELY
DETERMINED BUT THEIR FEDERAL INCOME TAX IS DETERMINED ON A JOINT RETURN,
ONLY ONE OF THEM, AT THEIR OPTION, SHALL BE ENTITLED TO  THE  ADDITIONAL
EXEMPTION PROVIDED FOR IN THIS SUBSECTION.
  S 2.  This act shall take effect immediately, and shall apply to taxa-
ble years beginning after December 31, 2009.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03031-01-9

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