Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 21, 2016 |
print number 1283a |
Jan 21, 2016 |
amend and recommit to investigations and government operations |
Jan 06, 2016 |
referred to investigations and government operations |
Jan 09, 2015 |
referred to investigations and government operations |
Senate Bill S1283A
2015-2016 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
2015-S1283 - Details
- 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
2011-2012: S70
2013-2014: S2110
2015-S1283 - Sponsor Memo
BILL NUMBER:S1283 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 42 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. Married couples are not treated in this fashion. The cost of employer provided benefits for family members is not treated as compensation. This bill will level the playing field in this one area and remove this added tax for domestic partners. This only addresses state income
2015-S1283 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1283 2015-2016 Regular Sessions I N S E N A T E January 9, 2015 ___________ 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 42 to read as follows: (42) 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, 2019. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03041-01-5
2015-S1283A (ACTIVE) - Details
- 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
2011-2012: S70
2013-2014: S2110
2015-S1283A (ACTIVE) - Sponsor Memo
BILL NUMBER: S1283A 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 44 to read as follows: (44) Compensation, to the extent includable in gross income for feder- al 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.
2015-S1283A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1283--A 2015-2016 Regular Sessions I N S E N A T E January 9, 2015 ___________ 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 44 to read as follows: (44) 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, 2020. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03041-02-6
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