Senate Bill S6117

2009-2010 Legislative Session

Relates to imposition and collection of taxes

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Sponsored By

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

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2009-S6117 (ACTIVE) - Details

See Assembly Version of this Bill:
A9028
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd Tax L, generally; amd ยง72-0303, En Con L

2009-S6117 (ACTIVE) - Summary

Clarifies that certain income was intended to be included as New York source income by nonresident shareholders of an S corporation to the extent that such sale includes property located in New York when they determine their New York source income; relates to registration of tax return preparers; relates to taxes on taxi rides in a metropolitan commuter transportation district; and fees under the operating permit program.

2009-S6117 (ACTIVE) - Sponsor Memo

2009-S6117 (ACTIVE) - Bill Text download pdf

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

                                  6117

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             August 6, 2009
                               ___________

Introduced  by  Sens.  KRUGER, ESPADA -- read twice and ordered printed,
  and when printed to be committed to the Committee on Rules

AN ACT to amend the tax law,  in  relation  to  clarifying  that  income
  subject to an election under section 338(h)(10) of the internal reven-
  ue  code  was  intended  to  be  included as New York source income by
  nonresident shareholders of an S corporation to the extent  that  such
  sale  includes  property located in New York when they determine their
  New York source income (Part A); to amend the tax law, in relation  to
  registration of tax return preparer (Part B); to amend the tax law, in
  relation  to the taxicab ride tax imposed in the metropolitan commuter
  transportation district by article 29-A of such law (Part C);  and  to
  amend  the environmental conservation law, in relation to changing the
  existing operating permit program fees (Part D)

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

  Section  1.  This  act enacts into law major components of legislation
which relate to the imposition and collection of taxes  in  this  state.
Each  component  is wholly contained within a Part identified as Parts A
through D. The effective date for each  particular  provision  contained
within  such  Part  is  set  forth in the last section of such Part. Any
provision in any section contained within a Part, including  the  effec-
tive  date  of  the  Part, which makes a reference to a section "of this
act", when used in connection with that particular component,  shall  be
deemed  to  mean  and  refer to the corresponding section of the Part in
which it is found. Section three of this  act  sets  forth  the  general
effective date of this act.

                                 PART A

  Section  1.  Legislative  findings.  The  legislature finds that it is
necessary to correct an erroneous decision of the tax  appeals  tribunal

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14446-03-9
              

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