| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 08, 2020 |
referred to budget and revenue |
| Mar 12, 2019 |
reported and committed to finance |
| Jan 30, 2019 |
referred to budget and revenue |
Senate Bill S2894
2019-2020 Legislative Session
Sponsored By
(D) 27th Senate District
Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee
Actions
Votes
co-Sponsors
(D, WF) 48th Senate District
2019-S2894 (ACTIVE) - Details
2019-S2894 (ACTIVE) - Sponsor Memo
BILL NUMBER: S2894
SPONSOR: KAVANAGH
TITLE OF BILL:
An act to amend the tax law, in relation to the requirement to file a
personal income tax return
PURPOSE:
To set minimum personal income tax filing levels at the level of the
federal adjusted gross income for the taxable year plus state addition
modifications in excess of the New York standard deduction, rather than
the arbitrary $4,000 which is currently in statute. This effectively
means that most persons with no State personal income tax liability or
refundable credits will not have to file state tax returns
SUMMARY OF PROVISIONS:
Amends section 651 of the Tax Law to replace the statutory $4,000 filing
minimum with a minimum equal to the federal adjusted gross income for
2019-S2894 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2894
2019-2020 Regular Sessions
I N S E N A T E
January 30, 2019
___________
Introduced by Sen. KAVANAGH -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to the requirement to file a
personal income tax return
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 1 of subsection (a) of section 651 of the tax
law, as amended by section 6 of part J of chapter 59 of the laws of
2014, is amended to read as follows:
(1) every resident individual (A) [required to file a federal income
tax return for the taxable year, or (B)] having federal adjusted gross
income for the taxable year, increased by the modifications under
subsection (b) of section six hundred twelve OF THIS ARTICLE, in excess
of [four thousand dollars, or in excess of] his OR HER New York standard
deduction, [if lower,] or [(C)] (B) having received during the taxable
year a lump sum distribution any portion of which is subject to tax
under section six hundred three OF THIS ARTICLE;
§ 2. This act shall take effect immediately and shall apply to all
taxable years beginning on or after the date on which this act shall
have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07300-01-9
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