senate Bill S3157

2019-2020 Legislative Session

Increases income limitations and tax credits for real property tax circuit breaker credit

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Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee

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

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view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to budget and revenue
Feb 04, 2019 referred to budget and revenue

S3157 (ACTIVE) - Details

See Assembly Version of this Bill:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S3728, A7589
2011-2012: S3324, A5352
2013-2014: S2277, A2394
2015-2016: S788, A583
2017-2018: S1601, A939

S3157 (ACTIVE) - Summary

Increases to $36,000 the household gross income limitations for tax credits for real property tax circuit breaker credit; makes such tax credits available to disabled persons as well as to those persons 65 years of age.

S3157 (ACTIVE) - Sponsor Memo

S3157 (ACTIVE) - Bill Text download pdf

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

    S. 3157                                                  A. 4449

                       2019-2020 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            February 4, 2019

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed,  and  when  printed to be committed to the Committee on Budget and

IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
  to the Committee on Ways and Means

AN  ACT  to  amend  the  tax  law,  in relation to the real property tax
  circuit breaker credit


  Section 1. Subsection (e) of section 606 of the tax law, as amended by
chapter  28  of  the  laws  of  1987, subparagraph (B) of paragraph 1 as
amended by section 6 of part I of  chapter  59  of  the  laws  of  2015,
subparagraph (c) of paragraph 1 as amended by chapter 713 of the laws of
1996,  subparagraph  (E) of paragraph 1 as amended by chapter 105 of the
laws of 2006, and paragraph 14 as amended by chapter 23 of the  laws  of
1990, is amended to read as follows:
  (e)    Real property tax circuit breaker credit.  (1)  For purposes of
this subsection:
  (A) "Qualified taxpayer" means a resident individual of the state  who
has  occupied  the  same residence for six months or more of the taxable
year, and is required or chooses to file a return under this article.
  (B) "Household" or  "members  of  the  household"  means  a  qualified
taxpayer  and  all  other persons, not necessarily related, who have the
same residence and share its furnishings, facilities and accommodations.
Such terms shall not include a tenant, subtenant, roomer or boarder  who
is  not  related  to  the  qualified taxpayer in any degree specified in
[subparagraphs (A)] PARAGRAPHS ONE through [(G)] EIGHT of [paragraph two
of] subsection [(d)] (A) of section one hundred fifty-two of the  inter-
nal  revenue  code. Provided, however, no person may be a member of more
than one household at one time.

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


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