assembly Bill A10491

2019-2020 Legislative Session

Provides a deduction against adjusted gross income for dues paid by small businesses to chambers of commerce

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

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 22, 2020 referred to ways and means

A10491 (ACTIVE) - Details

See Senate Version of this Bill:
S7354
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A598, S114
2023-2024: A53, S3001

A10491 (ACTIVE) - Summary

Provides a deduction against adjusted gross income for dues paid by small businesses to chambers of commerce.

A10491 (ACTIVE) - Bill Text download pdf 


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

                                  10491

                          I N  A S S E M B L Y

                              May 22, 2020
                               ___________

Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Woerner) --
  read once and referred to the Committee on Ways and Means

AN ACT to amend the tax  law,  in  relation  to  providing  a  deduction
  against  adjusted  gross  income  for dues paid by small businesses to
  chambers of commerce

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 43 to read as follows:
  (43) IN THE CASE OF A TAXPAYER WHO IS  A  SMALL  BUSINESS,  AN  AMOUNT
EQUAL  TO  THE AMOUNT PAID BY SUCH TAXPAYER AS DUES TO THE LOCAL CHAMBER
OF COMMERCE WITHIN WHICH SUCH BUSINESS IS LOCATED,  PROVIDED  THAT  SUCH
CHAMBER  OF  COMMERCE IS INCORPORATED UNDER SECTION FOURTEEN HUNDRED TEN
OF THE NOT-FOR-PROFIT CORPORATION LAW. THE AMOUNT DEDUCTIBLE PURSUANT TO
THIS PARAGRAPH SHALL NOT INCLUDE ANY PORTION OF THE AMOUNT OF DUES  PAID
BY THE TAXPAYER THAT ARE USED OR INTENDED TO BE USED FOR THE PURPOSES OF
LOBBYING.    FOR  PURPOSES  OF THIS PARAGRAPH, THE TERM "SMALL BUSINESS"
SHALL MEAN A BUSINESS WITH FIFTY EMPLOYEES OR LESS.
  § 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2021.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14343-03-9