S T A T E O F N E W Y O R K
________________________________________________________________________
9061--A
I N A S S E M B L Y
January 18, 2018
___________
Introduced by M. of A. ABINANTI -- read once and referred to the Commit-
tee on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to federal income tax terms and
their applicability to state tax law; in relation to the New York
standard deduction of certain resident individuals; and in relation to
the New York itemized deduction
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (a) of section 607 of the tax law, as amended by
chapter 28 of the laws of 1987, is amended to read as follows:
(a) General. Any term used in this article shall have the same meaning
as when used in a comparable context in the laws of the United States
relating to federal income taxes, unless a different meaning is clearly
required but such meaning shall be subject to the exceptions or modifi-
cations prescribed in this article or by statute. Any reference in this
article to the laws of the United States shall mean the provisions of
the internal revenue code of nineteen hundred eighty-six (unless a
reference to the internal revenue code of nineteen hundred fifty-four is
clearly intended), and amendments thereto[, and other provisions of the
laws of the United States relating to federal income taxes, as the same
may be or become effective at any time or from time to time for the
taxable year] MADE PRIOR TO DECEMBER 1, 2017.
§ 2. Subsection (a) of section 614 of the tax law, as amended by chap-
ter 170 of the laws of 1994, is amended to read as follows:
(a) Unmarried individual. For taxable years beginning after nineteen
hundred ninety-six, the New York standard deduction of a resident indi-
vidual who is not married nor the head of a household nor a surviving
spouse nor an individual [whose federal exemption amount is zero] WHO IS
CLAIMED AS A DEPENDENT BY ANOTHER NEW YORK STATE TAXPAYER shall be seven
thousand five hundred dollars; for taxable years beginning in nineteen
hundred ninety-six, such standard deduction shall be seven thousand four
hundred dollars; for taxable years beginning in nineteen hundred nine-
ty-five, such standard deduction shall be six thousand six hundred
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13953-04-8
A. 9061--A 2
dollars; and for taxable years beginning after nineteen hundred eighty-
nine and before nineteen hundred ninety-five, such standard deduction
shall be six thousand dollars.
§ 3. Subsection (a) of section 615 of the tax law, as amended by
section 1 of part HH of chapter 57 of the laws of 2010, is amended to
read as follows:
(a) General. [If federal taxable income of a] A resident individual
[is determined by itemizing deductions from his federal adjusted gross
income, he] may elect to deduct his New York itemized deduction in lieu
of his New York standard deduction. The New York itemized deduction of a
resident individual means the total amount of his deductions from feder-
al adjusted gross income, other than federal deductions for personal
exemptions, as provided in the laws of the United States for the taxable
year, with the modifications specified in this section, except as
provided for under subsections (f) and (g) of this section.
§ 4. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2018.