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Assembly Bill A6577

2011-2012 Legislative Session

Allows an additional personal exemption for each 65 year old or older dependent residing with a resident taxpayer

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Archive: Last Bill Status - In Assembly Committee

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2011-A6577 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง616, Tax L
Versions Introduced in 2009-2010 Legislative Session:
A4383

2011-A6577 (ACTIVE) - Summary

Provides a resident taxpayer an additional personal income tax exemption for each dependent residing with the taxpayer who is 65 years of age or older; and further provides that if the New York income taxes of a husband and wife are separately determined but their federal income tax is determined on a joint return, only one of them, at their option, shall be entitled to the additional exemption.

2011-A6577 (ACTIVE) - Bill Text download pdf 

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

                                  6577

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                             March 22, 2011
                               ___________

Introduced  by  M.  of  A.  MARKEY, PHEFFER, MAYERSOHN, WRIGHT, MILLMAN,
  BENEDETTO, ENGLEBRIGHT, COLTON, LATIMER, SCHROEDER --  Multi-Sponsored
  by  --  M.  of  A.  HEASTIE, HIKIND, HOOPER, V. LOPEZ, MAGEE, McENENY,
  SCARBOROUGH, TITONE, WEISENBERG --  read  once  and  referred  to  the
  Committee on Ways and Means

AN ACT to amend the tax law, in relation to personal exemptions of resi-
  dent individuals

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

  Section 1.  Section 616 of the tax law is  amended  by  adding  a  new
subsection (c) to read as follows:
  (C)  ADDITIONAL EXEMPTION.  IN ADDITION TO THE EXEMPTIONS PROVIDED FOR
IN  SUBSECTION  (A)  OF  THIS  SECTION FOR TAXABLE YEARS BEGINNING AFTER
DECEMBER THIRTY-FIRST, TWO THOUSAND ELEVEN, A RESIDENT INDIVIDUAL  SHALL
BE  ALLOWED  A  NEW  YORK  EXEMPTION IN AN AMOUNT EQUAL TO THE EXEMPTION
PROVIDED FOR IN SUBSECTION (A) OF THIS SECTION FOR EACH DEPENDENT WHO IS
OF THE AGE OF SIXTY-FIVE OR OLDER, WHO RESIDES WITH SUCH RESIDENT  INDI-
VIDUAL, AND FOR WHOM THE RESIDENT INDIVIDUAL IS ENTITLED TO AN EXEMPTION
FOR  THE TAXABLE YEAR FOR FEDERAL INCOME TAX PURPOSES, PROVIDED HOWEVER,
THAT IF THE NEW YORK INCOME TAXES OF A HUSBAND AND WIFE  ARE  SEPARATELY
DETERMINED BUT THEIR FEDERAL INCOME TAX IS DETERMINED ON A JOINT RETURN,
ONLY  ONE  OF THEM, AT THEIR OPTION, SHALL BE ENTITLED TO THE ADDITIONAL
EXEMPTION PROVIDED FOR IN THIS SUBSECTION.
  S 2.  This act shall take effect immediately, and shall apply to taxa-
ble years beginning after December 31, 2011.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09707-01-1

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