senate Bill S1985A

2013-2014 Legislative Session

Clarifies the recordkeeping requirements for the earned income tax credit and the enhanced earned income tax credit

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Archive: Last Bill Status - In Senate Committee


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

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 29, 2014 print number 1985a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

S1985 - Details

See Assembly Version of this Bill:
A2422A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, add §658-a, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S7064, A9965

S1985 - Summary

Clarifies the recordkeeping requirements for the earned income tax credit and the enhanced earned income tax credit.

S1985 - Sponsor Memo

S1985 - Bill Text download pdf

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

                                  1985

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. CARLUCCI -- 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 clarifying the recordkeeping
  requirements for the earned income tax credit and the enhanced  earned
  income tax credit

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

  Section 1. Subsection (d) of section 606 of the tax law is amended  by
adding a new paragraph 8 to read as follows:
  (8)  RECORDKEEPING.  IN ADDITION TO ANY OTHER REQUIREMENT SET FORTH IN
THIS CHAPTER, ANY TAXPAYER PAID PRINCIPALLY IN CASH WHO IS CLAIMING  THE
EARNED  INCOME  TAX CREDIT PURSUANT TO THIS SUBSECTION SHALL COMPLY WITH
THE  RECORDKEEPING  REQUIREMENTS  SET  FORTH  IN  SECTION  SIX   HUNDRED
FIFTY-EIGHT-A OF THIS ARTICLE WHEN APPLICABLE.
  S  2.  Subsection  (d-1)  of  section 606 of the tax law is amended by
adding a new paragraph 9 to read as follows:
  (9) IN ADDITION TO ANY OTHER REQUIREMENT SET FORTH  IN  THIS  CHAPTER,
ANY  TAXPAYER  WHO  IS  CLAIMING  THE  ENHANCED EARNED INCOME TAX CREDIT
PURSUANT TO THIS SUBSECTION SHALL COMPLY WITH THE RECORDKEEPING REQUIRE-
MENTS SET FORTH IN SECTION SIX HUNDRED  FIFTY-EIGHT-A  OF  THIS  ARTICLE
WHEN APPLICABLE.
  S  3.  The tax law is amended by adding a new section 658-a to read as
follows:
  S 658-A. INCOME DOCUMENTATION CONCERNING THE EARNED INCOME TAX CREDIT.
IN CONJUNCTION WITH THE REQUIREMENTS SET  FORTH  IN  THIS  CHAPTER,  THE
PROVISIONS  OF  THIS  SECTION  SHALL  APPLY TO ANY TAXPAYER CLAIMING THE
EARNED INCOME TAX CREDIT AS SET FORTH IN SUBSECTION (D) OF  SECTION  SIX
HUNDRED SIX OF THIS ARTICLE:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00956-01-3

S1985A (ACTIVE) - Details

See Assembly Version of this Bill:
A2422A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, add §658-a, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S7064, A9965

S1985A (ACTIVE) - Summary

Clarifies the recordkeeping requirements for the earned income tax credit and the enhanced earned income tax credit.

S1985A (ACTIVE) - Sponsor Memo

S1985A (ACTIVE) - Bill Text download pdf

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

                                 1985--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

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

AN ACT to amend the tax law, in relation to clarifying the recordkeeping
  requirements  for the earned income tax credit and the enhanced earned
  income tax credit

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

  Section  1. Subsection (d) of section 606 of the tax law is amended by
adding a new paragraph 8 to read as follows:
  (8) INCOME DOCUMENTATION. ANY TAXPAYER WHO RECEIVES  MORE  THAN  FIFTY
PERCENT  OF  HIS  OR HER INCOME IN CASH WHO IS CLAIMING THE CREDIT UNDER
THIS SUBSECTION MAY FOLLOW THE INCOME DOCUMENTATION STANDARDS SET  FORTH
IN SECTION SIX HUNDRED FIFTY-EIGHT-A OF THIS ARTICLE WHEN APPLICABLE.
  S  2.  Subsection  (d-1)  of  section 606 of the tax law is amended by
adding a new paragraph 9 to read as follows:
  (9) ANY TAXPAYER WHO RECEIVES MORE THAN FIFTY PERCENT OF  HIS  OR  HER
INCOME  IN  CASH  WHO  IS  CLAIMING THE CREDIT UNDER THIS SUBSECTION MAY
PROVE HIS OR HER INCOME BY FOLLOWING THE INCOME DOCUMENTATION  STANDARDS
SET  FORTH  IN  SECTION  SIX  HUNDRED FIFTY-EIGHT-A OF THIS ARTICLE WHEN
APPLICABLE.
  S 3. The tax law is amended by adding a new section 658-a to  read  as
follows:
  S  658-A. INCOME DOCUMENTATION CONCERNING THE EARNED INCOME CREDIT. IN
CONJUNCTION WITH  THE  REQUIREMENTS  SET  FORTH  IN  THIS  CHAPTER,  THE
PROVISIONS  OF  THIS  SECTION  SHALL  APPLY TO ANY TAXPAYER CLAIMING THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00956-02-4

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