senate Bill S505

2013-2014 Legislative Session

Authorizes N.Y. city to impose the city earnings tax on nonresidents and repeals chapter 5 of the laws of 1999

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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 (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to cities
Jan 09, 2013 referred to cities

S505 - Details

See Assembly Version of this Bill:
A694
Law Section:
General City Law
Laws Affected:
Rpld Chap 5 of 1999; add Art 2-E §§25-m - 25-o, Gen City L; amd §1301, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S2772, A1483
2009-2010: S4122, A5959

S505 - Summary

Repeals chapter 5 of the laws 1999 and authorizes a city having a population of one million or more to impose the city earnings tax on nonresidents.

S505 - Sponsor Memo

S505 - Bill Text download pdf

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

                                   505

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by Sen. ESPAILLAT -- read twice and ordered printed, and when
  printed to be committed to the Committee on Cities

AN  ACT  to  amend  the general city law and the tax law, in relation to
  imposing the earnings tax on nonresidents and to repeal chapter  5  of
  the laws of 1999, amending the tax law and the general city law relat-
  ing  to  the definition of nonresident for the purpose of imposing the
  earnings tax on nonresidents and to repeal such tax in  the  event  of
  certain judicial determinations relating thereto

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

  Section 1. Chapter 5 of the laws of 1999, amending the tax law and the
general city law relating to  the  definition  of  nonresident  for  the
purpose  of imposing the earnings tax on nonresidents and to repeal such
tax in the event of certain judicial determinations, is REPEALED.
  S 2. The general city law is amended by adding a new  article  2-E  to
read as follows:
                                ARTICLE 2-E
                    CITY EARNINGS TAX ON NONRESIDENTS
SECTION 25-M. AUTHORIZATION TO IMPOSE TAX.
        25-N. ADMINISTRATIVE PROVISIONS.
        25-O. DEPOSIT AND DISPOSITION OF REVENUES.
  S 25-M.  AUTHORIZATION TO IMPOSE TAX.  IN ADDITION TO ANY OTHER TAXES,
NOW  AUTHORIZED  BY  LAW, ANY CITY HAVING A POPULATION OF ONE MILLION OR
MORE IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND  AMEND  LOCAL  LAWS
IMPOSING A TAX ON THE EARNINGS OF NONRESIDENTS OF SUCH CITY TO BE ADMIN-
ISTERED  IN THE MANNER PROVIDED FOR IN THIS ARTICLE BY THE ADMINISTRATOR
AS DEFINED IN SECTION ONE OF THE MODEL LOCAL LAW HEREINAFTER SET FORTH.
  THE TAX AUTHORIZED BY THIS ARTICLE MAY BE IMPOSED  ONLY  IF  THE  CITY
IMPOSING  THE  TAX  AUTHORIZED BY THIS ARTICLE ALSO IMPOSES A TAX ON THE
PERSONAL INCOME OF ITS RESIDENTS.  THE RATES OF SUCH TAX  SHALL  BE  THE

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

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