S T A T E O F N E W Y O R K
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229
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
___________
Introduced by M. of A. KAVANAGH, BENEDETTO -- Multi-Sponsored by -- M.
of A. CAHILL, COOK, RIVERA, ROBINSON, WEISENBERG -- read once and
referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to the requirement to file a
personal income tax return
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 1 of subsection (a) of section 651 of the tax
law, as amended by chapter 333 of the laws of 1987, is amended to read
as follows:
(1) every resident individual (A) [required to file a federal income
tax return for the taxable year, or (B)] having federal adjusted gross
income for the taxable year, increased by the modifications under
subsection (b) of section six hundred twelve OF THIS ARTICLE, in excess
of [four thousand dollars, or in excess of] his OR HER New York standard
deduction, [if lower,] or [(C)] (B) subject to tax under section six
hundred two OF THIS ARTICLE, or [(D)] (C) having received during the
taxable year a lump sum distribution any portion of which is subject to
tax under section six hundred three OF THIS ARTICLE;
S 2. This act shall take effect immediately and shall apply to all
taxable years beginning on or after the date on which this act shall
have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00301-01-3