The New York State Senate

                    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.