senate Bill S6974A

2017-2018 Legislative Session

Relates to federal income tax terms and their applicability to state tax law

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Current Bill Status - Passed Senate


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (9)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 23, 2018 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.252
committee discharged and committed to rules
Jan 20, 2018 print number 6974a
Jan 20, 2018 amend and recommit to investigations and government operations
Jan 03, 2018 referred to investigations and government operations
Dec 21, 2017 referred to rules

Co-Sponsors

S6974 (ACTIVE) - Details

See Assembly Version of this Bill:
A9061
Law Section:
Tax Law
Laws Affected:
Amd §§607, 614 & 615, Tax L

S6974 (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.

S6974 (ACTIVE) - Sponsor Memo

S6974 (ACTIVE) - Bill Text download pdf


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

                                  6974

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            December 21, 2017
                               ___________

Introduced  by  Sen.  FELDER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

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

view additional co-sponsors

S6974A (ACTIVE) - Details

See Assembly Version of this Bill:
A9061
Law Section:
Tax Law
Laws Affected:
Amd §§607, 614 & 615, Tax L

S6974A (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.

S6974A (ACTIVE) - Sponsor Memo

S6974A (ACTIVE) - Bill Text download pdf


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

                                 6974--A

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            December 21, 2017
                               ___________

Introduced  by  Sens.  FELDER, GALLIVAN, GOLDEN, JACOBS, RITCHIE -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee  on  Rules -- recommitted to the Committee on Investigations
  and Government Operations in accordance with Senate Rule 6, sec. 8  --
  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

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

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