Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 29, 2014 |
print number 1985a |
Jan 29, 2014 |
amend and recommit to investigations and government operations |
Jan 08, 2014 |
referred to investigations and government operations |
Jan 09, 2013 |
referred to investigations and government operations |
Senate Bill S1985A
2013-2014 Legislative Session
Sponsored By
(D) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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
Actions
Bill Amendments
2013-S1985 - Details
- See Assembly Version of this Bill:
- A2422
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, add §658-a, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S7064, A9965
2015-2016: S2166, A6598
2017-2018: A6315
2019-2020: A6404
2013-S1985 - Sponsor Memo
BILL NUMBER:S1985 TITLE OF BILL: An act to amend the tax law, in relation to clarifying the recordkeeping requirements for the earned income tax credit and the enhanced earned income tax credit PURPOSE: This bill clearly delineates the record keeping requirements for any taxpayer paid principally in cash who is claiming the earned income tax credit or enhanced earned income tax credit. SUMMARY OF PROVISIONS: The bill makes changes to the provisions of the Tax Law concerning various record keeping requirements to properly docu- ment qualification for the earned income tax credit or enhanced earned income tax credit: o Subsection (d) of section 606 of the Tax law is amended by adding a new paragraph 8 concerning recordkeeping for cash earners and require compliance with requirements set forth in section 658-a. o Section 2, subsection (d-l) of section 606 of the Tax Law is amended by adding a new paragraph 9 to clarify acceptable record keeping methods for any taxpayer who earns in cash and who is claiming the earned income tax credit or enhanced earned income tax credit. o The bill amends Tax Law by adding a new section 658-a concerning prop- er income documentation. Section 658-a allows a taxpayer who has one or
2013-S1985 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1985 2013-2014 Regular Sessions I N S E N A T E (PREFILED) January 9, 2013 ___________ Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to clarifying the recordkeeping requirements for the earned income tax credit and the enhanced earned income tax credit THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subsection (d) of section 606 of the tax law is amended by adding a new paragraph 8 to read as follows: (8) RECORDKEEPING. IN ADDITION TO ANY OTHER REQUIREMENT SET FORTH IN THIS CHAPTER, ANY TAXPAYER PAID PRINCIPALLY IN CASH WHO IS CLAIMING THE EARNED INCOME TAX CREDIT PURSUANT TO THIS SUBSECTION SHALL COMPLY WITH THE RECORDKEEPING REQUIREMENTS SET FORTH IN SECTION SIX HUNDRED FIFTY-EIGHT-A OF THIS ARTICLE WHEN APPLICABLE. S 2. Subsection (d-1) of section 606 of the tax law is amended by adding a new paragraph 9 to read as follows: (9) IN ADDITION TO ANY OTHER REQUIREMENT SET FORTH IN THIS CHAPTER, ANY TAXPAYER WHO IS CLAIMING THE ENHANCED EARNED INCOME TAX CREDIT PURSUANT TO THIS SUBSECTION SHALL COMPLY WITH THE RECORDKEEPING REQUIRE- MENTS SET FORTH IN SECTION SIX HUNDRED FIFTY-EIGHT-A OF THIS ARTICLE WHEN APPLICABLE. S 3. The tax law is amended by adding a new section 658-a to read as follows: S 658-A. INCOME DOCUMENTATION CONCERNING THE EARNED INCOME TAX CREDIT. IN CONJUNCTION WITH THE REQUIREMENTS SET FORTH IN THIS CHAPTER, THE PROVISIONS OF THIS SECTION SHALL APPLY TO ANY TAXPAYER CLAIMING THE EARNED INCOME TAX CREDIT AS SET FORTH IN SUBSECTION (D) OF SECTION SIX HUNDRED SIX OF THIS ARTICLE: EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00956-01-3
2013-S1985A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A2422
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, add §658-a, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S7064, A9965
2015-2016: S2166, A6598
2017-2018: A6315
2019-2020: A6404
2013-S1985A (ACTIVE) - Sponsor Memo
BILL NUMBER:S1985A TITLE OF BILL: An act to amend the tax law, in relation to clarifying the recordkeeping requirements for the earned income tax credit and the enhanced earned income tax credit PURPOSE: This bill clearly delineates the record keeping requirements for any taxpayer paid principally in cash who is claiming the earned income tax credit or enhanced earned income tax credit. SUMMARY OF PROVISIONS: Section 1. Adds a new paragraph 8 to subsection (d) of section 606 of the tax law (TAX) to provide that any taxpayer who receives more than fifty percent of his or her income in cash may follow the income documentation standards under § 658-a when claiming the earned income credit. Section 2. Adds a new paragraph (9) to TAX § 606(d-1) to provide that any taxpayer who receives more than fifty percent of his or her income in cash may follow the income documentation standards under § 658-a when claiming the enhanced earned income credit. Section 3. Adds a new § 658-a to the tax law establishing uniform
2013-S1985A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1985--A 2013-2014 Regular Sessions I N S E N A T E (PREFILED) January 9, 2013 ___________ Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- recommitted to the Committee 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 AN ACT to amend the tax law, in relation to clarifying the recordkeeping requirements for the earned income tax credit and the enhanced earned income tax credit THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subsection (d) of section 606 of the tax law is amended by adding a new paragraph 8 to read as follows: (8) INCOME DOCUMENTATION. ANY TAXPAYER WHO RECEIVES MORE THAN FIFTY PERCENT OF HIS OR HER INCOME IN CASH WHO IS CLAIMING THE CREDIT UNDER THIS SUBSECTION MAY FOLLOW THE INCOME DOCUMENTATION STANDARDS SET FORTH IN SECTION SIX HUNDRED FIFTY-EIGHT-A OF THIS ARTICLE WHEN APPLICABLE. S 2. Subsection (d-1) of section 606 of the tax law is amended by adding a new paragraph 9 to read as follows: (9) ANY TAXPAYER WHO RECEIVES MORE THAN FIFTY PERCENT OF HIS OR HER INCOME IN CASH WHO IS CLAIMING THE CREDIT UNDER THIS SUBSECTION MAY PROVE HIS OR HER INCOME BY FOLLOWING THE INCOME DOCUMENTATION STANDARDS SET FORTH IN SECTION SIX HUNDRED FIFTY-EIGHT-A OF THIS ARTICLE WHEN APPLICABLE. S 3. The tax law is amended by adding a new section 658-a to read as follows: S 658-A. INCOME DOCUMENTATION CONCERNING THE EARNED INCOME CREDIT. IN CONJUNCTION WITH THE REQUIREMENTS SET FORTH IN THIS CHAPTER, THE PROVISIONS OF THIS SECTION SHALL APPLY TO ANY TAXPAYER CLAIMING THE EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00956-02-4
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