Senate Bill S188

2013-2014 Legislative Session

Provides that the income level for the requirement to file a personal income tax return shall be set by regulation

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Sponsored By

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

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2013-S188 (ACTIVE) - Details

See Assembly Version of this Bill:
A229
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง651, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S5283, A661
2011-2012: S22, A5966
2015-2016: S4194, A6437
2017-2018: S2022, S7101, A8597
2019-2020: S2894
2021-2022: S2867
2023-2024: S621

2013-S188 (ACTIVE) - Summary

Provides that the income level for the requirement to file a personal income tax return shall be the dollar amount of the New York standard deduction.

2013-S188 (ACTIVE) - Sponsor Memo

2013-S188 (ACTIVE) - Bill Text download pdf 

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

                                   188

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. SQUADRON -- 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 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

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