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

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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)

Bill Amendments

Original
A
B
C (Active)
Original
A
B
C (Active)

Co-Sponsors

S3998 - Bill Details

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

S3998 - Bill Texts

view 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.

view sponsor memo
BILL NUMBER:S3998

TITLE OF BILL:
An act
to amend the tax law, in relation to the definition of a resident for the
purposes of the personal income tax

PURPOSE:
To expand the definition of a resident for the purposes of the
personal income tax.

SUMMARY OF PROVISIONS:
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 expand the definition of "resident individual".

JUSTIFICATION:
Earlier this year, the State of New York Division of Tax Appeals
upheld the decision of an Administrative Law Judge that ruled all
income earned by a Connecticut couple who own a second home on Long
Island is subject to New York State taxes. This ruling has sent a
shudder of concern through vacation-home communities across the State
as vacation homeowners relied upon an exemption in the tax regulations.

Current law states that if you are domiciled in another state, own a
permanent place of abode in New York and spend more than 183 days in
New York, you are a resident for income tax purposes. The tax
regulation, however, excludes camps or cottages suitable and used
only for vacations. In the above referenced case, the family lived in
Connecticut and had a vacation home on Long Island's East End which
they used only five or six weekends a year. The husband worked in New
York City, returning each night to Connecticut. They had paid New
York State income tax, but at the non-resident rate because they live
in Connecticut. The ruling determined their Long Island vacation home
was a permanent place of abode in New York and the husband was in the
state more than 183 days between work and vacation. As such, they
were deemed residents of New York State pursuant to provisions of the
Tax Law and held accountable for additional taxes.

Vacation-home communities heavily depend on those out-of-state
residents who enjoy spending their precious free time and their
hard-earned dollars in New York. If left unchanged, the
implications of this decision will surely discourage vacation home
ownership in New York causing further damage to an already struggling
housing market and impeding New York's economic recovery. This
legislation amends the Tax Law to expand the definition of "resident"
for the purposes of personal income tax. In addition to being in New
York State for 183 days for business or personal reasons and owning a
personal residence, a person would also have to spend at least 120

days at such residence to be considered a resident of New York State
for income tax purposes.

LEGISLATIVE HISTORY:
New legislation.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
Immediately.

view full 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

S. 3998                             2                            A. 6266

  (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, OF WHICH  AT  LEAST
ONE  HUNDRED  TWENTY  OF  SUCH DAYS ARE SPENT AT SAID PERMANENT PLACE OF
ABODE,  unless  such individual is in active service in the armed forces
of the United States.
  S 2. This act shall take effect immediately.

Co-Sponsors

S3998A - Bill Details

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

S3998A - Bill Texts

view 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.

view sponsor memo
BILL NUMBER:S3998A

TITLE OF BILL:
An act
to amend the tax law, in relation to the definition of a resident for the
purposes of the personal income tax

PURPOSE:
To clarify the definition of permanent place
of abode for the
purposes of the residency rules under the personal income tax.

SUMMARY OF PROVISIONS:
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
clarify the definition of a permanent place of abode.

JUSTIFICATION:
Earlier this year, the State of New York Division of
Tax Appeals upheld the decision of an Administrative Law Judge that
ruled all income earned by a Connecticut couple who own a second home
on Long Island is subject to New York State taxes. This ruling has
sent a shudder of concern through vacation-home communities across
the State as vacation homeowners relied upon an exemption in the tax
regulations.

Current law states that if you are domiciled in another state, own a
permanent place of abode in New York and spend more than 183 days in
New York, you are a resident for income tax purposes. The tax
regulation, however, excludes camps or cottages suitable and used
only for vacations. In the above referenced case, the family lived in
Connecticut and had a vacation home on Long Island's East End which
they used only five or six weekends a year. The husband worked in New
York City, returning each night to Connecticut. They had paid New
York State income tax, but at the nonresident rate because they live
in Connecticut. The ruling determined their Long Island vacation home
was a permanent place of abode in New York and the husband was in the
state more than 183 days between work and vacation. As such, they
were deemed residents of New York State pursuant to provisions of the
Tax Law and held accountable for additional taxes.

Vacation-home communities heavily depend on those out-of-state
residents who enjoy spending their precious free time and their
hard-earned dollars in New York. If left unchanged, the implications
of this decision will surely discourage vacation home ownership in
New York causing further damage to an already struggling housing
market and impeding New York's economic recovery. This legislation
amends the Tax Law to clarify the definition of "permanent place of
abode" for the purposes of personal income tax.

Under this legislation, the usage or ownership of a vacation home will
not be sufficient to establish residency for personal income tax
proposes so long as the taxpayer spends less than 90 days year at the
vacation home and the home is located more than 50 miles from the
taxpayer's primary place of employment in New York. This proposal has
the benefit of being narrowly tailored to address usage and ownership
of home in vacation communities. It also is similar to a proposal
that was under consideration by the Tax Department several years ago
when efforts were being made to exclude vacation homes from
classification as "permanent places of abode" under New York's
residency rules.

This change is being made to clarify existing law. Despite the
decisions in the New York Division of Tax Appeals, it is clear that
it was never the Legislature's initial intent to include or to
classify as "residents" those taxpayers who made limited use of
vacation homes located in New York state. Instead, the statutory
provisions were added to the Tax Law in the 19205 to ensure that only
those people with no transitory and abiding connections to New York
State be classified as residents under the Tax Law. Taxpayers with
limited-use vacation homes were never supposed to be taxed as
"residents" in New York.

LEGISLATIVE HISTORY:
New Legislation, 2011.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately.

view full 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 - Bill Details

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

S3998B - Bill Texts

view 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.

view sponsor memo
BILL NUMBER:S3998B REVISED 02/28/12

TITLE OF BILL:
An act
to amend the tax law, in relation to the definition of a resident for the
purposes of the personal income tax

PURPOSE:
To clarify the definition of permanent place of abode for the
purpose of the residency rules under the personal income tax.

SUMMARY OF PROVISIONS:
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 clarify the definition of a permanent place of abode.

JUSTIFICATION:
In 2011, the State of New York Division of Tax appeals upheld the
decision of an Administrative Law Judge (Mtr. of Barker) that ruled
all income earned by a Connecticut couple who own a second home on
Long Island is subject to New York State taxes. This ruling has sent
a shudder of concern through vacation-home communities across the
State as vacation homeowners are now potentially subject to double
taxation in both New York and their domiciliary state. In a
subsequent decision, the Tax Appeals Tribunal (Mtr. of Gaied), in a
split decision, found a permanent place of abode for a son staying
"occasionally" with his elderly parents at a dwelling owned by him
and maintained for their use.

In both cases, the individuals worked in the State of New York and
paid taxes on their New York State earned income. Similarly, they
maintained out-of-state permanent places of residence in Connecticut
and New Jersey respectively. These decisions resulted in them being
subject to liability for unearned income as well. Current law states
that if a person is domiciled in another state, but owns a permanent
place of abode in New York and spends more than 183 days in New York,
such person is a "statutory" resident for income tax purposes.

The Department of Taxation and Finance regulations have a limited
exclusion for camps or cottages which aren't suitable for year-round
use, but do not exclude vacation or seasonal homes or other dwellings
which are owned by people whose clear principle place of residence is
in another state, In the Barker case, the family was domiciled in
Connecticut and had a vacation home on Long Island's East End which
they used only five or six weekends a year, The husband
worked in New York City, returning each night to Connecticut They paid
New York State income tax on their earned income, and received a
reciprocal credit from Connecticut on taxes paid to New York. As
such, no double taxation occurred on their earned income. However,
because the Tax Tribunal deemed the vacation property to be a
"permanent place of abode" and with the fact that the husband worked

more than 183 days in New York State, the family were determined to be
statutory residents of the State. The consequence of this finding
is that their "unearned" (interest, dividends and capital gains)
income was subjected to New York tax. Since New York does not have
a reciprocal credit provision for unearned income, the family was
double-taxed on such income in both states.

Vacation-home communities heavily depend on out-of-state residents who
enjoy spending their precious free time and their hard-earned dollars
in New York. If left unchanged, the implications of this decision
will surely discourage vacation home ownership in New York causing
further damage to an already struggling housing market and impeding
New York's economic recovery.
A fundamental principle of taxation should be that taxpayers not be
subject to double tax on the same income.

In Gaied, the Tribunal modified the facts to find
"Petitioner would
occasionally spend the night at the first floor apartment where his
parents lived. He would only stay when his parents would request it
because he preferred to be at his New Jersey home. Petitioner
testified that there was no bed, nor a bedroom for him at his
parents' apartment and that when they did request that he stay, he
would sleep on the couch. Petitioner did not keep clothing or
personal possessions at his parents' apartment.

In spite of these facts, the majority found against Mr. Gaid.

This legislation amends the Tax Law to clarify the definition of
"permanent place of abode" for the purposes of personal income tax.
The mere usage or ownership of a dwelling will not be sufficient to
establish residency for personal income tax purposes so long as the
individual spends no more than 90 days per year at the dwelling and
does not use it as the principal place of residence. Despite the
decisions in the New York Division of Tax Appeals, it is clear that
it was never the Legislature's intent to include or to classify as
'residents' those taxpayers who made
limited use of vacation homes located in New York State or stayed
occasionally particularly to take care of elderly parents. Instead,
the statutory resident provisions were added to the Tax Law in the
1920's to ensure that New York residents were not permitted to evade
taxation by claiming residence in other states, despite having
continuous and actual domicile in New York.

LEGISLATIVE HISTORY:
New legislation.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
Immediately.

view full 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

S. 3998--B                          2                         A. 6266--B

UAL 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.
  S 2. This act shall take effect immediately and shall be applicable to
all open tax years.

Co-Sponsors

view additional co-sponsors

S3998C (ACTIVE) - Bill Details

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

S3998C (ACTIVE) - Bill Texts

view 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.

view sponsor memo
BILL NUMBER:S3998C

TITLE OF BILL:
An act to amend the tax law, in relation to the definition of a
resident for the purposes of the personal income tax

PURPOSE:
To clarify the definition of permanent place of abode for the purposes
of the residency rules under the personal income tax.

SUMMARY OF PROVISIONS:
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 clarify the definition of a permanent place of abode.

JUSTIFICATION:
Earlier this year, the State of New York division of Tax Appeals
upheld the decision of an Administrative Law Judge that ruled all
income earned by a Connecticut couple who own a second home on Long
Island is subject to New York State taxes. This ruling has sent a
shudder of concern through vacation-home communities across the State
as vacation homeowners relied upon an exemption in the tax
regulations.

Current law states that if you are domiciled in another state, own a
permanent place of abode in New York and spend more than 183 days in
New York, you are a resident for income tax purposes. The tax
regulation, however, excludes camps or cottages suitable and used only
for vacations. In the above referenced case, the family lived in
Connecticut and had a vacation home on Long Island's East End which
they used only five or six weekends a year. The husband worked in New
York City, returning each night Connecticut. They has pad New York
State income tax, but at the non-resident rate because they live in
Connecticut. The ruling determined their Long Island vacation home was
a permanent place of abode in New York and the husband was in the
State more than 183 days between work and vacation. As such, they were
deemed residents of New York State pursuant to provisions of the Tax
Law and held accountable for additional taxes.

Vacation-home communities heavily depend on out-of-state residents who
enjoy spending their precious free time and their hard-earned dollars
in New York. If left unchanged, the implications of this decision will
surely discourage vacation home ownership in New York causing further
damage to an already struggling housing market and impeding New York's
economic recovery. This legislation amends the Tax Law to expand the
definition of 'permanent place of abode" for the purposes of personal
income tax.

Under this legislation, the usage or ownership of a vacation home will
not be sufficient to establish a permanent place of abode for personal
income tax purposes so long as the taxpayer spends less than 90 days a
year at the vacation home and the home is located more than 50 miles
from the taxpayer's primary place of employment in New York and is not
used as the principal residence. This proposal has the benefit of
being narrowly tailored to address usage and ownership of a dwelling
in vacation communities. It also is similar to a proposal that was


under consideration by the Tax Department several years ago when
efforts were being made to exclude vacation homes from classification
as 'permanent places of abode' under New York's residency rules.

This change is being made to clarify existing law. Despite the
decision in the New York Division of Tax Appeals, it is clear that it
was never the Legislature's initial intent to include or to classify
as 'resident's those taxpayers who made limited use of vacation homes
located in New York State. Instead, the statutory provisions were
added to the Tax Law in the 1920's to ensure that only those people
with no transitory and abiding connections to New York State be
classified as residents under the Tax Law. Taxpayers with limited-use
vacation homes were never supposed to be taxed as 'residents' in New
York.

LEGISLATIVE HISTORY:
New legislation.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
Immediately.

view full 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

S. 3998--C                          2                         A. 6266--C

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-
UAL OR THE INDIVIDUAL'S SPOUSE WHERE SUCH DWELLING IS NOT  USED  AS  THE
INDIVIDUAL'S  PRINCIPAL RESIDENCE, IS LOCATED MORE THAN FIFTY MILES AWAY
FROM THE INDIVIDUAL'S PLACE OF EMPLOYMENT IN THIS STATE AND THE INDIVID-
UAL STAYS OVERNIGHT AT SUCH DWELLING FOR NO MORE THAN NINETY DAYS DURING
THE TAXABLE YEAR.
  S 2. This act shall take effect immediately and shall be applicable to
taxable years beginning on or after January 1, 2012.

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