Senate Bill S2086

2021-2022 Legislative Session

Increases the threshold for dues paid to any social or athletic club

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2021-S2086 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S6525
2019-2020: S2822

2021-S2086 (ACTIVE) - Summary

Increases the threshold for dues paid to any social or athletic club.

2021-S2086 (ACTIVE) - Sponsor Memo

2021-S2086 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2086
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 19, 2021
                                ___________
 
 Introduced by Sens. JORDAN, GOUNARDES -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue
 
 AN ACT to amend the tax law, in relation to increasing the threshold for
   dues paid to any social or athletic club
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subparagraph (i) of  paragraph  2  of  subdivision  (f)  of
 section  1105  of  the tax law, as amended by chapter 673 of the laws of
 1995, is amended to read as follows:
   (i) The dues paid to any social or athletic club in this state if  the
 dues of an active annual member, exclusive of the initiation fee, are in
 excess of [ten] FIFTY dollars per year, and on the initiation fee alone,
 regardless of the amount of dues, if such initiation fee is in excess of
 [ten] FIFTY dollars. Where the tax on dues applies to any such social or
 athletic club, the tax shall be paid by all members, other than honorary
 members,  thereof  regardless  of the amount of their dues, and shall be
 paid on all dues or initiation fees for a period commencing on or  after
 August first, nineteen hundred sixty-five. In the case of a life member-
 ship,  the  tax  shall  be upon the amount paid as life membership dues,
 however, a life member, other than an honorary member, paying an  annual
 sales  tax, based on the dues of an active annual member, shall continue
 such payments until the total amount of such tax paid is  equal  to  the
 amount  of  tax  that  would  have  otherwise  been due had the tax been
 imposed at the time such paid life membership has been purchased and  at
 the then applicable rate.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date upon which it shall have become a law.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01414-01-1

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