senate Bill S70A

2011-2012 Legislative Session

Relates to the calculation of gross income for state income tax purposes

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to investigations and government operations
Dec 21, 2011 print number 70a
amend and recommit to investigations and government operations
Jan 05, 2011 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

S70 - Bill Details

See Assembly Version of this Bill:
A3030A
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S6176, A2669

S70 - Bill Texts

view summary

Relates to the calculation of gross income for state income tax purposes.

view sponsor memo
BILL NUMBER:S70

TITLE OF BILL:
An act
to amend the tax law, in relation to the computation of gross income for
state income tax purposes

GENERAL IDEA OF BILL:
Relates to the calculation of gross income for state income tax
purposes.

SUMMARY OF SPECIFIC PROVISIONS:
Amends subsection (c) of
section 612 of the tax law by adding a new paragraph 39 to read as
follows:
(38) Compensation, to the extent includable in gross income for
federal income tax purposes, attributable to employer-provided
benefits to domestic partners.

JUSTIFICATION:
Currently, because of federal tax regulations, any domestic partner
benefits are calculated as compensation and are taxed by the federal
government. This legislation would allow individuals whose domestic
partners are receiving, say health insurance benefits, to deduct the
cost of that benefit from their taxable income for state tax purposes.

Married couples are not treated in this fashion. The cost of employer
provided benefits for family members is not treated as compensation.
This bill will level the playing field in this one area and remove
this added tax for domestic partners. This only addresses state
income tax, the federal inequity would remain.

PRIOR LEGISLATIVE HISTORY:
2009/2010: Died in Senate Committee on Investigations and Government
Operations; Passed Assembly

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2013.

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

                                   70

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sen.  MONTGOMERY  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN  ACT  to  amend  the tax law, in relation to the computation of gross
  income for state income tax purposes

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

  Section  1. Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 39 to read as follows:
  (39) COMPENSATION, TO THE EXTENT INCLUDABLE IN GROSS INCOME FOR FEDER-
AL INCOME TAX PURPOSES, ATTRIBUTABLE TO  EMPLOYER-PROVIDED  BENEFITS  TO
DOMESTIC PARTNERS.
  S 2. This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2013.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02376-01-1

S70A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A3030A
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S6176, A2669

S70A (ACTIVE) - Bill Texts

view summary

Relates to the calculation of gross income for state income tax purposes.

view sponsor memo
BILL NUMBER:S70A

TITLE OF BILL:
An act
to amend the tax law, in relation to the computation of gross income for
state income tax purposes

PURPOSE:
Relates to the calculation of gross income for state income tax
purposes.

SUMMARY OF PROVISIONS:
Amends subsection (c) of section 612 of the tax law by adding a new
paragraph 39 to read as follows:
(38) Compensation, to the extent includable in gross income for
federal income tax purposes, attributable to employer-provided
benefits to domestic partners.

JUSTIFICATION:
Currently, because of federal tax regulations, any domestic partner
benefits are calculated as compensation and are taxed by the federal
government. This legislation would allow individuals whose domestic
partners are receiving, say health insurance benefits, to deduct the
cost of that benefit from their taxable income for state tax purposes.

Married couples are not treated in this fashion. The cost of employer
provided benefits for family members is not treated as compensation.
This bill will level the playing field in this one area and remove
this added tax for domestic partners. This only addresses state
income tax, the federal inequity would remain.

LEGISLATIVE HISTORY:
2009/2010: Died in Senate Committee on Investigations and Government
Operations; Passed Assembly

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2014.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  70--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sen.  MONTGOMERY  -- 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

AN ACT to amend the tax law, in relation to  the  computation  of  gross
  income for state income tax purposes

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

  Section 1. Subsection (c) of section 612 of the tax law is amended  by
adding a new paragraph 39 to read as follows:
  (39) COMPENSATION, TO THE EXTENT INCLUDABLE IN GROSS INCOME FOR FEDER-
AL  INCOME  TAX  PURPOSES, ATTRIBUTABLE TO EMPLOYER-PROVIDED BENEFITS TO
DOMESTIC PARTNERS.
  S 2. This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2014.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02376-02-1

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