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Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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|---|---|
| Jan 06, 2010 |
referred to investigations and government operations |
| Apr 27, 2009 |
referred to investigations and government operations |
Senate Bill S5096
2009-2010 Legislative Session
Sponsored By
(R, IP) 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
2009-S5096 (ACTIVE) - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd ยง651, Tax L
2009-S5096 (ACTIVE) - Sponsor Memo
BILL NUMBER: S5096
TITLE OF BILL : An act to amend the tax law, in relation to
exempting a taxpayer from paying personal income tax under certain
circumstances
PURPOSE : This bill would exempt a taxpayer from paying personal
income tax when the tax due is equal to or less than $1.00
SUMMARY OF PROVISIONS : Section 1: amends section 651 of the tax law
adding a new subsection (h-1) exempts an individual from paying
personal income tax if the amount due and owing is equal to or less
than $1.00.
EXISTING LAW : Currently, there is no exemption when the amount owed
the state is less than or equal to a nominal amount such as $1.00.
JUSTIFICATION : Currently, the tax department sends out notices when
any amount of tax may be due or owing to the State. One Rochester area
resident received two separate notices for $.07 and $.28. The
Department of Taxation and Finance spent $.84 to send two pieces of
mail to collect $.35. This is just one example. Since there is no
exemption for taxation due under a dollar it is possible that the
State is losing more money than they are collecting by not adjusting
this policy.
2009-S5096 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
5096
2009-2010 Regular Sessions
I N S E N A T E
April 27, 2009
___________
Introduced by Sen. ALESI -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to exempting a taxpayer from
paying personal income tax under certain circumstances
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 651 of the tax law is amended by adding a new
subsection (h-1) to read as follows:
(H-1) EXEMPTION PERSONAL INCOME TAX. ANY TAX UNDER THIS ARTICLE WHICH
AMOUNTS TO ONE DOLLAR OR LESS, FROM THE TIME IT IS DUE AND PAYABLE,
SHALL NOT BE A PERSONAL DEBT OF THE PERSON, TO THE STATE OF NEW YORK.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11375-01-9
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