assembly Bill A8610

2017-2018 Legislative Session

Relates to the definition of a resident for the purposes of the personal income tax

download bill text pdf

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Archive: Last Bill Status - In Assembly 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 03, 2018 referred to ways and means
Sep 01, 2017 referred to ways and means

A8610 (ACTIVE) - Details

See Senate Version of this Bill:
S6860
Law Section:
Tax Law
Laws Affected:
Amd §605, Tax L
Versions Introduced in 2019-2020 Legislative Session:
A5511, S3718

A8610 (ACTIVE) - Summary

Relates to the definition of a resident for the purposes of the personal income tax.

A8610 (ACTIVE) - Bill Text download pdf


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

    S. 6860                                                  A. 8610

                       2017-2018 Regular Sessions

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

                            September 1, 2017
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Rules

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 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.
  § 2. This act shall take effect immediately and shall be applicable to
taxable years beginning on or after January 1, 2018.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13369-01-7