senate Bill S3998C

2011-2012 Legislative Session

Clarifies the definition of "permanent place of abode" for the purposes of the residency rules under the personal income tax

download bill text pdf

Sponsored By

Archive: Last Bill Status - Passed Senate


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (20)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 13, 2012 referred to ways and means
delivered to assembly
passed senate
Jun 11, 2012 advanced to third reading
Jun 06, 2012 2nd report cal.
Jun 05, 2012 1st report cal.1054
May 22, 2012 reported and committed to finance
May 04, 2012 print number 3998c
amend and recommit to investigations and government operations
Feb 03, 2012 print number 3998b
amend and recommit to investigations and government operations
Jan 04, 2012 referred to investigations and government operations
Jun 24, 2011 committed to rules
Jun 07, 2011 advanced to third reading
Jun 06, 2011 2nd report cal.
Jun 02, 2011 1st report cal.963
May 10, 2011 reported and committed to finance
May 04, 2011 print number 3998a
amend and recommit to investigations and government operations
Mar 11, 2011 referred to investigations and government operations

Votes

view votes

Jun 5, 2012 - Finance committee Vote

S3998C
23
2
committee
23
Aye
2
Nay
9
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show Finance committee vote details

May 22, 2012 - Investigations and Government Operations committee Vote

S3998C
6
1
committee
6
Aye
1
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 22, 2012

nay (1)
aye wr (1)

Jun 2, 2011 - Finance committee Vote

S3998A
24
4
committee
24
Aye
4
Nay
5
Aye with Reservations
0
Absent
2
Excused
0
Abstained
show committee vote details

May 10, 2011 - Investigations and Government Operations committee Vote

S3998A
7
0
committee
7
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: May 10, 2011

aye wr (1)

Co-Sponsors

S3998 - Details

See Assembly Version of this Bill:
A6266C
Law Section:
Tax Law
Laws Affected:
Amd §605, Tax L

S3998 - Summary

Provides that a permanent place of abode shall not include a dwelling that is owned, leased, or maintained by the individual or the individual's spouse where such dwelling is not used as the individual's principal residence and the individual stays overnight at such dwelling for no more than ninety days during the taxable year.

S3998 - Sponsor Memo

S3998 - Bill Text download pdf

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

    S. 3998                                                  A. 6266

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                             March 11, 2011
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Investi-
  gations and Government Operations

IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
  to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to the definition of a resident
  for the purposes of the personal income tax

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

  Section 1. Paragraph 1 of subsection (b) of section  605  of  the  tax
law,  as  amended by chapter 28 of the laws of 1987, subparagraph (A) as
amended by section 1 of part A-1 of chapter 57 of the laws of  2009,  is
amended to read as follows:
  (1)  Resident  individual.  A resident individual means an individual:
(A) who is domiciled in this state, unless (i) the taxpayer maintains no
permanent place of abode in this state, maintains a permanent  place  of
abode  elsewhere,  and spends in the aggregate not more than thirty days
of the taxable year in this state, or (ii) (I) within any period of five
hundred forty-eight consecutive  days  the  taxpayer  is  present  in  a
foreign  country  or countries for at least four hundred fifty days, and
(II) during the period of five hundred forty-eight consecutive days  the
taxpayer, the taxpayer's spouse (unless the spouse is legally separated)
and the taxpayer's minor children are not present in this state for more
than  ninety days, and (III) during the nonresident portion of the taxa-
ble year with or within which the period  of  five  hundred  forty-eight
consecutive  days begins and the nonresident portion of the taxable year
with or within which the period ends, the taxpayer is  present  in  this
state  for  a number of days which does not exceed an amount which bears
the same ratio to ninety as the number of days contained in that portion
of the taxable year bears to five hundred forty-eight, or

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09792-01-1

Co-Sponsors

S3998A - Details

See Assembly Version of this Bill:
A6266C
Law Section:
Tax Law
Laws Affected:
Amd §605, Tax L

S3998A - Summary

Provides that a permanent place of abode shall not include a dwelling that is owned, leased, or maintained by the individual or the individual's spouse where such dwelling is not used as the individual's principal residence and the individual stays overnight at such dwelling for no more than ninety days during the taxable year.

S3998A - Sponsor Memo

S3998A - Bill Text download pdf

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

    S. 3998--A                                            A. 6266--A

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                             March 11, 2011
                               ___________

IN SENATE -- Introduced by Sens. LAVALLE, MARCELLINO, GRISANTI, JOHNSON,
  RANZENHOFER  -- read twice and ordered printed, and when printed to be
  committed to the Committee on Investigations and Government Operations
  -- committee discharged, bill amended, ordered  reprinted  as  amended
  and recommitted to said committee

IN  ASSEMBLY  -- Introduced by M. of A. THIELE, McLAUGHLIN, RAIA, DUPREY
  -- Multi-Sponsored by -- M.  of  A.    ABINANTI,  LATIMER,  McDONOUGH,
  PAULIN, SIMOTAS -- read once and referred to the Committee on Ways and
  Means  --  committee  discharged,  bill  amended, ordered reprinted as
  amended and recommitted to said committee

AN ACT to amend the tax law, in relation to the definition of a resident
  for the purposes of the personal income tax

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

  Section  1.  Subparagraph  (B)  of  paragraph  1  of subsection (b) of
section 605 of the tax law, as amended by chapter  28  of  the  laws  of
1987, is amended and a new subparagraph (C) is added to read as follows:
  (B) who is not domiciled in this state but maintains a permanent place
of abode in this state and spends in the aggregate more than one hundred
eighty-three  days  of the taxable year in this state, unless such indi-
vidual is in active service in the armed forces of the United States[.],
OR
  (C) FOR PURPOSES OF THIS SUBSECTION, A PLACE  OF  ABODE  WILL  NOT  BE
DEEMED PERMANENT IF THE ABODE IS LOCATED MORE THAN FIFTY MILES AWAY FROM
THE TAXPAYER'S PLACE OF EMPLOYMENT IN THIS STATE AND THE TAXPAYER SPENDS
NO MORE THAN NINETY DAYS AT THE ABODE DURING THE TAXABLE YEAR.
  S 2. This act shall take effect immediately and shall be applicable to
all open tax years.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09792-02-1

Co-Sponsors

S3998B - Details

See Assembly Version of this Bill:
A6266C
Law Section:
Tax Law
Laws Affected:
Amd §605, Tax L

S3998B - Summary

Provides that a permanent place of abode shall not include a dwelling that is owned, leased, or maintained by the individual or the individual's spouse where such dwelling is not used as the individual's principal residence and the individual stays overnight at such dwelling for no more than ninety days during the taxable year.

S3998B - Sponsor Memo

S3998B - Bill Text download pdf

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

    S. 3998--B                                            A. 6266--B

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                             March 11, 2011
                               ___________

IN SENATE -- Introduced by Sens. LAVALLE, MARCELLINO, GRISANTI, JOHNSON,
  RANZENHOFER  -- read twice and ordered printed, and when printed to be
  committed to the Committee on Investigations and Government Operations
  -- committee discharged, bill amended, ordered  reprinted  as  amended
  and  recommitted  to said committee -- recommitted to the Committee on
  Investigations and Government Operations  in  accordance  with  Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

IN ASSEMBLY -- Introduced by M. of  A.  THIELE,  McLAUGHLIN,  D. MILLER,
  WEISENBERG,  DUPREY,  JAFFEE, MILLMAN, CAMARA -- Multi-Sponsored by --
  M. of A. ABINANTI, CONTE, CROUCH, GOODELL, LATIMER, McDONOUGH, PAULIN,
  RAIA, SIMOTAS, TENNEY, TITONE -- read once and referred to the Commit-
  tee on Ways and Means -- committee discharged, bill  amended,  ordered
  reprinted  as amended and recommitted to said committee -- recommitted
  to the Committee on Ways and Means in accordance with Assembly Rule 3,
  sec. 2 -- committee discharged, bill  amended,  ordered  reprinted  as
  amended and recommitted to said committee

AN ACT to amend the tax law, in relation to the definition of a resident
  for the purposes of the personal income tax

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

  Section 1. Subparagraph (B)  of  paragraph  1  of  subsection  (b)  of
section  605  of  the  tax  law, as amended by chapter 28 of the laws of
1987, is amended to read as follows:
  (B) who is not domiciled in this state but maintains a permanent place
of abode in this state and spends in the aggregate more than one hundred
eighty-three days of the taxable year in this state, unless  such  indi-
vidual  is  in  active service in the armed forces of the United States.
FOR PURPOSES OF THIS SUBPARAGRAPH, A PERMANENT PLACE OF ABODE SHALL  NOT
INCLUDE  A DWELLING THAT IS OWNED, LEASED, OR MAINTAINED BY THE INDIVID-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09792-03-2

Co-Sponsors

view additional co-sponsors

S3998C (ACTIVE) - Details

See Assembly Version of this Bill:
A6266C
Law Section:
Tax Law
Laws Affected:
Amd §605, Tax L

S3998C (ACTIVE) - Summary

Provides that a permanent place of abode shall not include a dwelling that is owned, leased, or maintained by the individual or the individual's spouse where such dwelling is not used as the individual's principal residence and the individual stays overnight at such dwelling for no more than ninety days during the taxable year.

S3998C (ACTIVE) - Sponsor Memo

S3998C (ACTIVE) - Bill Text download pdf

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

    S. 3998--C                                            A. 6266--C

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                             March 11, 2011
                               ___________

IN SENATE -- Introduced by Sens. LAVALLE, MARCELLINO, GRISANTI, JOHNSON,
  RANZENHOFER  -- read twice and ordered printed, and when printed to be
  committed to the Committee on Investigations and Government Operations
  -- committee discharged, bill amended, ordered  reprinted  as  amended
  and  recommitted  to said committee -- recommitted to the Committee on
  Investigations and Government Operations  in  accordance  with  Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said  committee  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

IN  ASSEMBLY  --  Introduced  by M. of A. THIELE, McLAUGHLIN, D. MILLER,
  WEISENBERG, DUPREY, JAFFEE, MILLMAN, CAMARA -- Multi-Sponsored  by  --
  M. of A. ABINANTI, CONTE, CROUCH, GOODELL, LATIMER, McDONOUGH, PAULIN,
  RAIA, SIMOTAS, TENNEY, TITONE -- read once and referred to the Commit-
  tee  on  Ways and Means -- committee discharged, bill amended, ordered
  reprinted as amended and recommitted to said committee --  recommitted
  to the Committee on Ways and Means in accordance with Assembly Rule 3,
  sec.  2  --  committee  discharged, bill amended, ordered reprinted as
  amended and recommitted to said committee -- again reported from  said
  committee  with amendments, ordered reprinted as amended and recommit-
  ted to said committee

AN ACT to amend the tax law, in relation to the definition of a resident
  for the purposes of the personal income tax

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

  Section  1.  Subparagraph  (B)  of  paragraph  1  of subsection (b) of
section 605 of the tax law, as amended by chapter  28  of  the  laws  of
1987, is amended to read as follows:
  (B) who is not domiciled in this state but maintains a permanent place
of abode in this state and spends in the aggregate more than one hundred

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09792-04-2

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