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

                                  5966

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                              March 3, 2011
                               ___________

Introduced  by  M.  of A. KAVANAGH, BENEDETTO, MOLINARO, SPANO -- Multi-
  Sponsored by -- M. of A.  CAHILL, COOK, DESTITO,  MAYERSOHN,  PHEFFER,
  J. RIVERA,  ROBINSON,  WEISENBERG  --  read  once  and referred to the
  Committee on Ways and Means

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 chapter 333 of the laws of 1987, 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) subject to  tax  under  section  six
hundred  two  OF  THIS  ARTICLE, or [(D)] (C) 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;
  S  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.
                                                           LBD00161-01-1