Assembly Actions - Lowercase Senate Actions - UPPERCASE |
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Jan 24, 2018 | print number 9061a |
Jan 24, 2018 | amend (t) and recommit to ways and means |
Jan 18, 2018 | referred to ways and means |
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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Bill Amendments
A9061 - Details
- See Senate Version of this Bill:
- S6974
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§607, 614 & 615, Tax L
A9061 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 9061 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 AN ACT to amend the tax law, in relation to federal income tax terms and their applicability to state tax law 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. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD13953-02-7
Co-Sponsors
Steven Englebright
Robin Schimminger
Sandy Galef
Jaime R. Williams
Multi-Sponsors
William A. Barclay
Brian F. Curran
Maritza Davila
Philip Palmesano
A9061A (ACTIVE) - Details
- See Senate Version of this Bill:
- S6974
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§607, 614 & 615, Tax L
A9061A (ACTIVE) - Summary
Relates to federal income tax terms and their applicability to state tax law; relates to the New York standard deduction of certain resident individuals; authorizes a resident individual to elect to deduct his New York itemized deduction in lieu of his New York standard deduction.
A9061A (ACTIVE) - Bill Text download pdf
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