S T A T E   O F   N E W   Y O R K
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                                  3515

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 25, 2011
                               ___________

Introduced  by  M.  of  A.  O'DONNELL,  MILLMAN,  ENGLEBRIGHT, COLTON --
  Multi-Sponsored by -- M. of  A.  COOK,  HOOPER,  N. RIVERA,  ROBINSON,
  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.
                                                           LBD05723-01-1