senate Bill S188

2013-2014 Legislative Session

Provides that the income level for the requirement to file a personal income tax return shall be set by regulation

download bill text pdf

Sponsored By

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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view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations


S188 - Details

See Assembly Version of this Bill:
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §651, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S22, A5966
2009-2010: S5283A, A661B

S188 - Summary

Provides that the income level for the requirement to file a personal income tax return shall be the dollar amount of the New York standard deduction.

S188 - Sponsor Memo

S188 - Bill Text download pdf

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


                       2013-2014 Regular Sessions

                            I N  S E N A T E


                             January 9, 2013

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

AN ACT to amend the tax law, in relation to the requirement  to  file  a
  personal income tax return


  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.


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