senate Bill S3642A

2013-2014 Legislative Session

Clarifies the definition of "permanent place of abode" for the purposes of the residency rules under the personal income tax

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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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Actions

view actions (12)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 31, 2014 print number 3642a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
returned to senate
died in assembly
Jun 18, 2013 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.1436
committee discharged and committed to rules
Apr 30, 2013 reported and committed to finance
Feb 07, 2013 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S3642 - Details

See Assembly Version of this Bill:
A4677A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §605, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S3998C, A6266C

S3642 - Summary

Provides that a permanent place of abode shall not include a dwelling that is owned, leased, or maintained by the individual or the individual's spouse where such dwelling is not used as the individual's principal residence and the individual stays overnight at such dwelling for no more than ninety days during the taxable year.

S3642 - Sponsor Memo

S3642 - Bill Text download pdf

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

    S. 3642                                                  A. 4677

                       2013-2014 Regular Sessions

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

                            February 7, 2013
                               ___________

IN  SENATE -- Introduced by Sens. LAVALLE, RANZENHOFER -- 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, CAMARA, DUPREY, JAFFEE,
  McLAUGHLIN, MILLER, MILLMAN, WEISENBERG -- Multi-Sponsored by -- M. of
  A.  ABINANTI,  CROUCH,  GOODELL,  McDONOUGH,  PAULIN,  RAIA,  SIMOTAS,
  TENNEY,  TITONE -- read once and referred to the Committee on Ways and
  Means

AN ACT to amend the tax law, in relation to the definition of a resident
  for the purposes of the personal income tax

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

  Section  1.  Subparagraph  (B)  of  paragraph  1  of subsection (b) of
section 605 of the tax law, as amended by chapter  28  of  the  laws  of
1987, is amended to read as follows:
  (B) who is not domiciled in this state but maintains a permanent place
of abode in this state and spends in the aggregate more than one hundred
eighty-three  days  of the taxable year in this state, unless such indi-
vidual is in active service in the armed forces of  the  United  States.
FOR  PURPOSES OF THIS SUBPARAGRAPH, A PERMANENT PLACE OF ABODE SHALL NOT
INCLUDE A DWELLING THAT IS OWNED, LEASED, OR MAINTAINED BY THE  INDIVID-
UAL  OR  THE  INDIVIDUAL'S SPOUSE WHERE SUCH DWELLING IS NOT USED AS THE
INDIVIDUAL'S PRINCIPAL RESIDENCE, IS LOCATED MORE THAN FIFTY MILES  AWAY
FROM THE INDIVIDUAL'S PLACE OF EMPLOYMENT IN THIS STATE AND THE INDIVID-
UAL STAYS OVERNIGHT AT SUCH DWELLING FOR NO MORE THAN NINETY DAYS DURING
THE TAXABLE YEAR.
  S 2. This act shall take effect immediately and shall be applicable to
taxable years beginning on or after January 1, 2013.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08222-01-3

Co-Sponsors

S3642A (ACTIVE) - Details

See Assembly Version of this Bill:
A4677A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §605, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S3998C, A6266C

S3642A (ACTIVE) - Summary

Provides that a permanent place of abode shall not include a dwelling that is owned, leased, or maintained by the individual or the individual's spouse where such dwelling is not used as the individual's principal residence and the individual stays overnight at such dwelling for no more than ninety days during the taxable year.

S3642A (ACTIVE) - Sponsor Memo

S3642A (ACTIVE) - Bill Text download pdf

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

    S. 3642--A                                            A. 4677--A

                       2013-2014 Regular Sessions

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

                            February 7, 2013
                               ___________

IN  SENATE -- Introduced by Sens. LAVALLE, RANZENHOFER -- 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, CAMARA, DUPREY, JAFFEE,
  McLAUGHLIN, MILLER, MILLMAN, WEISENBERG -- Multi-Sponsored by -- M. of
  A.  ABINANTI,  CROUCH,  GOODELL,  McDONOUGH,  PAULIN,  RAIA,  SIMOTAS,
  TENNEY,  TITONE -- 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 definition of a resident
  for the purposes of the personal income tax

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

  Section  1.  Subparagraph  (B)  of  paragraph  1  of subsection (b) of
section 605 of the tax law, as amended by chapter  28  of  the  laws  of
1987, is amended to read as follows:
  (B) who is not domiciled in this state but maintains a permanent place
of abode in this state and spends in the aggregate more than one hundred
eighty-three  days  of the taxable year in this state, unless such indi-
vidual is in active service in the armed forces of  the  United  States.
FOR  PURPOSES OF THIS SUBPARAGRAPH, A PERMANENT PLACE OF ABODE SHALL NOT
INCLUDE A DWELLING THAT IS OWNED, LEASED, OR MAINTAINED BY THE  INDIVID-
UAL  OR  THE  INDIVIDUAL'S SPOUSE WHERE SUCH DWELLING IS NOT USED AS THE
INDIVIDUAL'S PRINCIPAL RESIDENCE, IS LOCATED MORE THAN FIFTY MILES  AWAY
FROM THE INDIVIDUAL'S PLACE OF EMPLOYMENT IN THIS STATE AND THE INDIVID-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08222-02-4

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