Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Sep 30, 2016 |
signed chap.391 |
Sep 20, 2016 |
delivered to governor |
Jun 16, 2016 |
returned to assembly passed senate 3rd reading cal.1915 substituted for s8038 |
Jun 08, 2016 |
referred to rules delivered to senate passed assembly ordered to third reading rules cal.148 rules report cal.148 |
Jun 07, 2016 |
reported |
Jun 06, 2016 |
reported referred to rules |
May 19, 2016 |
referred to ways and means |
Assembly Bill A10266
Signed By Governor2015-2016 Legislative Session
Sponsored By
FARRELL
Archive: Last Bill Status - Signed by Governor
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
2015-A10266 (ACTIVE) - Details
- See Senate Version of this Bill:
- S8038
- Law Section:
- New York City Administrative Code
- Laws Affected:
- Amd §§11-514 & 11-527, NYC Ad Cd
2015-A10266 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 10266 I N A S S E M B L Y May 19, 2016 ___________ Introduced by M. of A. FARRELL -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the administrative code of the city of New York, in relation to the taxation of unincorporated businesses THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivisions (a) and (b) of section 11-514 of the adminis- trative code of the city of New York, as amended by section 18 of part Q of chapter 60 of the laws of 2016, are amended to read as follows: (a) General. An unincorporated business income tax return shall be made and filed, and the balance of any tax shown on the face of such return, not previously paid as installments of estimated tax, shall be paid, on or before the fifteenth day of the fourth month following the close of a taxable year [for taxable years beginning before January first, two thousand sixteen, and], EXCEPT THAT IN THE CASE OF AN UNIN- CORPORATED BUSINESS CLASSIFIED AS A PARTNERSHIP FOR FEDERAL INCOME TAX PURPOSES, SUCH RETURN SHALL BE MADE AND FILED AND SUCH BALANCE SHALL BE PAID on or before the fifteenth day of the third month following the close of a taxable year for taxable years beginning on or after January first, two thousand sixteen, BY OR FOR EVERY: (1) [by or for every] unincorporated business, for taxable years beginning after nineteen hundred eighty-six but before nineteen hundred ninety-seven, having unincorporated business gross income, determined for purposes of this subdivision without any deduction for the cost of goods sold or services performed, of more than ten thousand dollars, or having any amount of unincorporated business taxable income; (2) [by or for every] partnership, for taxable years beginning after nineteen hundred ninety-six but before two thousand nine, having unin- corporated business gross income, determined for purposes of this subdi- vision without any deduction for the cost of goods sold or services performed, of more than twenty-five thousand dollars, or having unincor- porated business taxable income of more than fifteen thousand dollars; (3) [by or for every] unincorporated business other than a partner- ship, for taxable years beginning after nineteen hundred ninety-six but EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.