S T A T E O F N E W Y O R K
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10144
I N A S S E M B L Y
May 9, 2012
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Introduced by M. of A. GABRYSZAK -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to requiring the commissioner
of taxation and finance to notify eligible taxpayers of the nursing
home assessment credit
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (hh) of section 606 of the tax law is amended by
adding a new paragraph 3 to read as follows:
(3) NOTIFICATION. THE COMMISSIONER SHALL ADOPT SUCH RULES AND REGU-
LATIONS AS HE OR SHE DEEMS NECESSARY TO ALERT TAXPAYERS THAT MAY BE
CURRENTLY ELIGIBLE TO RECEIVE THE CREDIT PROVIDED UNDER THIS SUBSECTION
AS TO THEIR POTENTIAL ELIGIBILITY. IN MAKING THE DETERMINATION OF WHETH-
ER A TAXPAYER MAY BE ELIGIBLE FOR SUCH CREDIT, THE COMMISSIONER SHALL
USE SUCH DATA AS MAY BE APPROPRIATE AND AVAILABLE, INCLUDING, BUT NOT
LIMITED TO, DATA AVAILABLE FROM THE UNITED STATES DEPARTMENT OF TREAS-
URY, INTERNAL REVENUE SERVICE AND NEW YORK STATE INCOME TAX RETURNS FOR
PRECEDING TAX YEARS.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15663-01-2