senate Bill S2277A

2013-2014 Legislative Session

Increases income limitations and tax credits for real property tax circuit breaker credit

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Sponsored By

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
Feb 19, 2014 print number 2277a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 15, 2013 referred to investigations and government operations

Co-Sponsors

S2277 - Details

See Assembly Version of this Bill:
A2394A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S3324A, A5352A
2009-2010: S3728, A7589

S2277 - Summary

Increases to $36,000 the household gross income limitations for tax credits for real property tax circuit breaker credit; makes such tax credits available to disabled persons as well as to those persons 65 years of age.

S2277 - Sponsor Memo

S2277 - Bill Text download pdf

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

    S. 2277                                                  A. 2394

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 15, 2013
                               ___________

IN  SENATE  --  Introduced  by  Sens.  LAVALLE, LARKIN -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations

IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
  to the Committee on Ways and Means

AN ACT to amend the tax law,  in  relation  to  the  real  property  tax
  circuit breaker credit

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

  Section 1. Subsection (e) of section 606 of the tax law, as amended by
chapter 28 of the laws of 1987,  subparagraph  (c)  of  paragraph  1  as
amended  by  chapter  713 of the laws of 1996, subparagraph (E) of para-
graph 1 as amended by chapter 105 of the laws of 2006, and paragraph  14
as  amended  by  chapter  23  of the laws of 1990, is amended to read as
follows:
  (e)  Real property tax circuit breaker credit.  (1)   For purposes  of
this subsection:
  (A)  "Qualified taxpayer" means a resident individual of the state who
has occupied the same residence for six months or more  of  the  taxable
year, and is required or chooses to file a return under this article.
  (B)    "Household"  or  "members  of  the household" means a qualified
taxpayer and all other persons, not necessarily related,  who  have  the
same residence and share its furnishings, facilities and accommodations.
Such  terms shall not include a tenant, subtenant, roomer or boarder who
is not related to the qualified taxpayer  in  any  degree  specified  in
paragraphs  one  through  eight of subsection (a) of section one hundred
fifty-two of the internal revenue code.   Provided, however,  no  person
may be a member of more than one household at one time.
  [(c)]  (C) "Household gross income" means the aggregate adjusted gross
income  of all members of the household for the taxable year as reported

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06127-01-3

Co-Sponsors

S2277A (ACTIVE) - Details

See Assembly Version of this Bill:
A2394A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S3324A, A5352A
2009-2010: S3728, A7589

S2277A (ACTIVE) - Summary

Increases to $36,000 the household gross income limitations for tax credits for real property tax circuit breaker credit; makes such tax credits available to disabled persons as well as to those persons 65 years of age.

S2277A (ACTIVE) - Sponsor Memo

S2277A (ACTIVE) - Bill Text download pdf

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

    S. 2277--A                                            A. 2394--A

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 15, 2013
                               ___________

IN  SENATE  --  Introduced  by  Sens.  LAVALLE, LARKIN -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations -- recommitted to the Commit-
  tee  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

IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
  to the Committee on Ways and Means -- recommitted to the Committee  on
  Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN  ACT  to  amend  the  tax  law,  in relation to the real property tax
  circuit breaker credit

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

  Section 1. Subsection (e) of section 606 of the tax law, as amended by
chapter  28  of  the  laws  of  1987, subparagraph (c) of paragraph 1 as
amended by chapter 713 of the laws of 1996, subparagraph  (E)  of  para-
graph  1 as amended by chapter 105 of the laws of 2006, and paragraph 14
as amended by chapter 23 of the laws of 1990,  is  amended  to  read  as
follows:
  (e)    Real property tax circuit breaker credit.  (1)  For purposes of
this subsection:
  (A) "Qualified taxpayer" means a resident individual of the state  who
has  occupied  the  same residence for six months or more of the taxable
year, and is required or chooses to file a return under this article.
  (B)   "Household" or "members of  the  household"  means  a  qualified
taxpayer  and  all  other persons, not necessarily related, who have the
same residence and share its furnishings, facilities and accommodations.
Such terms shall not include a tenant, subtenant, roomer or boarder  who

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06127-02-4

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