Assembly Bill A4677A

2013-2014 Legislative Session

Clarifies the definition of "permanent place of abode" for the purposes of the residency rules under the personal income tax

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Sponsored By

Archive: Last Bill Status - In Assembly 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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Bill Amendments

co-Sponsors

multi-Sponsors

2013-A4677 - Details

See Senate Version of this Bill:
S3642
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §605, Tax L
Versions Introduced in 2011-2012 Legislative Session:
A6266, S3998

2013-A4677 - Summary

Provides that a permanent place of abode shall not include a dwelling that is owned, leased, or maintained by the individual or the individual's spouse where such dwelling is not used as the individual's principal residence and the individual stays overnight at such dwelling for no more than ninety days during the taxable year.

2013-A4677 - Bill Text download pdf 

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

    S. 3642                                                  A. 4677

                       2013-2014 Regular Sessions

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

                            February 7, 2013
                               ___________

IN  SENATE -- Introduced by Sens. LAVALLE, RANZENHOFER -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations

IN  ASSEMBLY  --  Introduced by M. of A. THIELE, CAMARA, DUPREY, JAFFEE,
  McLAUGHLIN, MILLER, MILLMAN, WEISENBERG -- Multi-Sponsored by -- M. of
  A.  ABINANTI,  CROUCH,  GOODELL,  McDONOUGH,  PAULIN,  RAIA,  SIMOTAS,
  TENNEY,  TITONE -- read once and referred to the Committee on Ways and
  Means

AN ACT to amend the tax law, in relation to the definition of a resident
  for the purposes of the personal income tax

  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 subsection (b) of
section 605 of the tax law, as amended by chapter  28  of  the  laws  of
1987, is amended to read as follows:
  (B) who is not domiciled in this state but maintains a permanent place
of abode in this state and spends in the aggregate more than one hundred
eighty-three  days  of the taxable year in this state, unless such indi-
vidual is in active service in the armed forces of  the  United  States.
FOR  PURPOSES OF THIS SUBPARAGRAPH, A PERMANENT PLACE OF ABODE SHALL NOT
INCLUDE A DWELLING THAT IS OWNED, LEASED, OR MAINTAINED BY THE  INDIVID-
UAL  OR  THE  INDIVIDUAL'S SPOUSE WHERE SUCH DWELLING IS NOT USED AS THE
INDIVIDUAL'S PRINCIPAL RESIDENCE, IS LOCATED MORE THAN FIFTY MILES  AWAY
FROM THE INDIVIDUAL'S PLACE OF EMPLOYMENT IN THIS STATE AND THE INDIVID-
UAL STAYS OVERNIGHT AT SUCH DWELLING FOR NO MORE THAN NINETY DAYS DURING
THE TAXABLE YEAR.
  S 2. This act shall take effect immediately and shall be applicable to
taxable years beginning on or after January 1, 2013.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08222-01-3

co-Sponsors

multi-Sponsors

2013-A4677A (ACTIVE) - Details

See Senate Version of this Bill:
S3642
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §605, Tax L
Versions Introduced in 2011-2012 Legislative Session:
A6266, S3998

2013-A4677A (ACTIVE) - Summary

Provides that a permanent place of abode shall not include a dwelling that is owned, leased, or maintained by the individual or the individual's spouse where such dwelling is not used as the individual's principal residence and the individual stays overnight at such dwelling for no more than ninety days during the taxable year.

2013-A4677A (ACTIVE) - Bill Text download pdf 

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

    S. 3642--A                                            A. 4677--A

                       2013-2014 Regular Sessions

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

                            February 7, 2013
                               ___________

IN  SENATE -- Introduced by Sens. LAVALLE, RANZENHOFER -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations -- recommitted to the Commit-
  tee  on  Investigations  and  Government Operations in accordance with
  Senate Rule 6, sec. 8 -- committee discharged, bill  amended,  ordered
  reprinted as amended and recommitted to said committee

IN  ASSEMBLY  --  Introduced by M. of A. THIELE, CAMARA, DUPREY, JAFFEE,
  McLAUGHLIN, MILLER, MILLMAN, WEISENBERG -- Multi-Sponsored by -- M. of
  A.  ABINANTI,  CROUCH,  GOODELL,  McDONOUGH,  PAULIN,  RAIA,  SIMOTAS,
  TENNEY,  TITONE -- read once and referred to the Committee on Ways and
  Means -- recommitted to the Committee on Ways and Means in  accordance
  with  Assembly  Rule  3, sec. 2 -- committee discharged, bill amended,
  ordered reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to the definition of a resident
  for the purposes of the personal income tax

  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 subsection (b) of
section 605 of the tax law, as amended by chapter  28  of  the  laws  of
1987, is amended to read as follows:
  (B) who is not domiciled in this state but maintains a permanent place
of abode in this state and spends in the aggregate more than one hundred
eighty-three  days  of the taxable year in this state, unless such indi-
vidual is in active service in the armed forces of  the  United  States.
FOR  PURPOSES OF THIS SUBPARAGRAPH, A PERMANENT PLACE OF ABODE SHALL NOT
INCLUDE A DWELLING THAT IS OWNED, LEASED, OR MAINTAINED BY THE  INDIVID-
UAL  OR  THE  INDIVIDUAL'S SPOUSE WHERE SUCH DWELLING IS NOT USED AS THE
INDIVIDUAL'S PRINCIPAL RESIDENCE, IS LOCATED MORE THAN FIFTY MILES  AWAY
FROM THE INDIVIDUAL'S PLACE OF EMPLOYMENT IN THIS STATE AND THE INDIVID-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08222-02-4

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