Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 23, 2014 |
print number 2110a |
Jan 23, 2014 |
amend and recommit to investigations and government operations |
Jan 08, 2014 |
referred to investigations and government operations |
Jan 10, 2013 |
referred to investigations and government operations |
Senate Bill S2110A
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-S2110 - Details
- See Assembly Version of this Bill:
- A3948
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S6176, A2669
2011-2012: S70, A3030
2015-2016: S1283, A3487
2017-2018: A5891
2019-2020: A4352
2013-S2110 - Sponsor Memo
BILL NUMBER:S2110 TITLE OF BILL: An act to amend the tax law, in relation to the computation of gross income for state income tax purposes PURPOSE: Relates to the calculation of gross income for state income tax purposes. SUMMARY OF PROVISIONS: Amends subsection (c) of section 612 of the tax law by adding a new paragraph 39 to read as follows: (39) Compensation, to the extent includable in gross income for federal income tax purposes, attributable to employer-provided benefits to domestic partners. JUSTIFICATION: Currently, because of federal tax regulations, any domestic partner benefits are calculated as compensation and are taxed by the federal government. This legislation would allow individuals whose domestic partners are receiving, say health insurance benefits, to deduct the cost of that benefit from their taxable income for state tax purposes.
2013-S2110 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2110 2013-2014 Regular Sessions I N S E N A T E January 10, 2013 ___________ Introduced by Sen. MONTGOMERY -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to the computation of gross income for state income tax purposes THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subsection (c) of section 612 of the tax law is amended by adding a new paragraph 39 to read as follows: (39) COMPENSATION, TO THE EXTENT INCLUDABLE IN GROSS INCOME FOR FEDER- AL INCOME TAX PURPOSES, ATTRIBUTABLE TO EMPLOYER-PROVIDED BENEFITS TO DOMESTIC PARTNERS. S 2. This act shall take effect immediately and shall apply to taxable years commencing on or after January 1, 2016. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04611-01-3
2013-S2110A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A3948
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S6176, A2669
2011-2012: S70, A3030
2015-2016: S1283, A3487
2017-2018: A5891
2019-2020: A4352
2013-S2110A (ACTIVE) - Sponsor Memo
BILL NUMBER:S2110A TITLE OF BILL: An act to amend the tax law, in relation to the computation of gross income for state income tax purposes PURPOSE: Relates to the calculation of gross income for state income tax purposes. SUMMARY OF PROVISIONS: Amends subsection (c) of section 612 of the tax law by adding a new paragraph 41 to read as follows: (41) Compensation, to the extent includable in gross income for federal income tax purposes, attributable to employer-provided benefits to domestic partners. JUSTIFICATION: Currently, because of federal tax regulations, any domestic partner benefits are calculated as compensation and are taxed by the federal government. This legislation would allow individuals whose domestic partners are receiving, say health insurance benefits, to deduct the cost of that benefit from their taxable income for state tax purposes.
2013-S2110A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2110--A 2013-2014 Regular Sessions I N S E N A T E January 10, 2013 ___________ Introduced by Sen. MONTGOMERY -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- recommitted to the Committee on Investi- gations 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 the computation of gross income for state income tax purposes THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subsection (c) of section 612 of the tax law is amended by adding a new paragraph 41 to read as follows: (41) COMPENSATION, TO THE EXTENT INCLUDABLE IN GROSS INCOME FOR FEDER- AL INCOME TAX PURPOSES, ATTRIBUTABLE TO EMPLOYER-PROVIDED BENEFITS TO DOMESTIC PARTNERS. S 2. This act shall take effect immediately and shall apply to taxable years commencing on or after January 1, 2017. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04611-03-4
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