Assembly Bill A4927

2017-2018 Legislative Session

Authorizes N.Y. city to impose the city earnings tax on nonresidents; repealer

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Archive: Last Bill Status - In Assembly Committee


  • 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

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Bill Amendments

2017-A4927 - Details

Current Committee:
Assembly Ways And Means
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; add §556-a, RPT L
Versions Introduced in Other Legislative Sessions:
2013-2014: A6920
2015-2016: A2600
2019-2020: A3998

2017-A4927 - Summary

Authorizes a city having a population of one million or more to impose the city earnings tax on nonresidents; provides a real property tax credit to those nonresidents.

2017-A4927 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4927
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 6, 2017
                                ___________
 
 Introduced by M. of A. WEPRIN -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to  amend  the general city law and the tax law, in relation to
   imposing the earnings tax on nonresidents; to amend the real  property
   tax  law,  in  relation  to  a real property tax credit; and to repeal
   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
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Short  title. This act shall be known and may be cited as
 the "MTA infrastructure bank and non-resident parity act".
   § 2. 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 purpose of imposing the earnings tax on nonresidents, is REPEALED.
   § 3. 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.
   § 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
 RATES  CONTAINED  IN  EITHER SECTION TWO OR TWO-A OF THE MODEL LOCAL LAW
 AND SUCH RATES MAY BE REDUCED AND INCREASED,  PROVIDED  THAT  THE  RATES
 
              

2017-A4927A (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
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; add §556-a, RPT L
Versions Introduced in Other Legislative Sessions:
2013-2014: A6920
2015-2016: A2600
2019-2020: A3998

2017-A4927A (ACTIVE) - Summary

Authorizes a city having a population of one million or more to impose the city earnings tax on nonresidents; provides a real property tax credit to those nonresidents.

2017-A4927A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4927--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 6, 2017
                                ___________
 
 Introduced by M. of A. WEPRIN -- read once and referred to the Committee
   on  Ways  and  Means  --  committee  discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the general city law and the tax  law,  in  relation  to
   imposing  the earnings tax on nonresidents; to amend the real property
   tax law, in relation to a real property  tax  credit;  and  to  repeal
   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
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Short title. This act shall be known and may  be  cited  as
 the "infrastructure jobs act".
   §  2.  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, is REPEALED.
   §  3.  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.
   § 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
 RATES CONTAINED IN EITHER SECTION TWO OR TWO-A OF THE  MODEL  LOCAL  LAW
 AND  SUCH  RATES  MAY  BE REDUCED AND INCREASED, PROVIDED THAT THE RATES
              

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