S T A T E O F N E W Y O R K
________________________________________________________________________
6290
2009-2010 Regular Sessions
I N A S S E M B L Y
February 27, 2009
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Introduced by M. of A. O'DONNELL, KELLNER, KOLB -- Multi-Sponsored by --
M. of A. BACALLES, JOHN, PHEFFER, WALKER -- read once and referred to
the Committee on Ways and Means
AN ACT to amend the tax law and the administrative code of the city of
New York, in relation to exempting from federal adjusted gross income
the value of employer-provided coverage under an accident or health
plan for an employee's domestic partner
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) CONTRIBUTIONS MADE BY AN EMPLOYER TO AN ACCIDENT OR HEALTH PLAN
FOR THE BENEFIT OF AN EMPLOYEE'S DOMESTIC PARTNER, TO THE EXTENT INCLU-
DIBLE AS GROSS INCOME FOR FEDERAL INCOME TAX PURPOSES.
S 2. Subdivision (c) of section 11-1712 of the administrative code of
the city of New York is amended by adding a new paragraph 35 to read as
follows:
(35) CONTRIBUTIONS MADE BY AN EMPLOYER TO AN ACCIDENT OR HEALTH PLAN
FOR THE BENEFIT OF AN EMPLOYEE'S DOMESTIC PARTNER, TO THE EXTENT INCLU-
DIBLE AS GROSS INCOME FOR FEDERAL INCOME TAX PURPOSES.
S 3. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00055-01-9