S T A T E   O F   N E W   Y O R K
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                                  2423

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 15, 2009
                               ___________

Introduced  by  M.  of A. O'DONNELL, MILLMAN, JOHN, ENGLEBRIGHT, COLTON,
  ALFANO, WALKER -- Multi-Sponsored by -- M. of A. BARRA, COOK,  HOOPER,
  N. RIVERA,  ROBINSON,  SEMINERIO, SWEENEY -- read once and referred to
  the Committee on Ways and Means

AN ACT to amend the tax law, in relation  to  exempting  certain  senior
  citizens from the sales tax on telephone service

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

  Section 1. Subparagraph (B) of  paragraph  1  of  subdivision  (b)  of
section  1105 of the tax law, as amended by section 9 of part S of chap-
ter 85 of the laws of 2002, is amended to read as follows:
  (B) telephony and telegraphy and telephone and  telegraph  service  of
whatever nature except interstate and international telephony and teleg-
raphy  and  telephone  and telegraph service and except any telecommuni-
cations service the receipts from the sale of which are subject  to  tax
under  paragraph  two  of  this  subdivision, PROVIDED, HOWEVER, THE TAX
IMPOSED BY THIS SUBPARAGRAPH SHALL NOT APPLY TO A PERSON SIXTY-TWO YEARS
OF AGE OR OLDER IF THE COMBINED INCOME OF ALL MEMBERS OF  THE  HOUSEHOLD
FOR  THE INCOME TAX YEAR IMMEDIATELY PRECEDING THE DATE OF MAKING APPLI-
CATION DOES NOT EXCEED TWENTY-FOUR THOUSAND DOLLARS, PROVIDED THAT  WHEN
THE  HEAD  OF THE HOUSEHOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH YEAR
AND THE DATE OF FILING THE APPLICATION, THE INCOME FOR SUCH YEAR MAY  BE
ADJUSTED  BY  EXCLUDING  SALARY  OR  EARNINGS  AND PROJECTING HIS OR HER
RETIREMENT INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR;
  S 2. This act shall take effect on the one hundred eightieth day after
it shall have become a law; provided, however, that effective immediate-
ly, the addition, amendment and/or repeal  of  any  rule  or  regulation
necessary  for  the  implementation of this act on its effective date is
authorized and directed to be made  and  completed  on  or  before  such
effective date.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03686-01-9