S T A T E   O F   N E W   Y O R K
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                                   229

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  M. of A. KAVANAGH, BENEDETTO -- Multi-Sponsored by -- M.
  of A. CAHILL, COOK, 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.
                                                           LBD00301-01-3