S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2208
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 17, 2017
                                ___________
 
 Introduced  by M. of A. MONTESANO, RAIA, FINCH -- read once and referred
   to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to personal exemptions of resi-
   dent individuals
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Section  616  of  the  tax law is amended by adding a new
 subsection (c) to read as follows:
   (C) ADDITIONAL EXEMPTION. IN ADDITION TO THE EXEMPTION PROVIDED FOR IN
 SUBSECTION (A) OF THIS SECTION FOR TAXABLE YEARS BEGINNING AFTER  DECEM-
 BER THIRTY-FIRST, TWO THOUSAND SEVENTEEN, A RESIDENT INDIVIDUAL SHALL BE
 ALLOWED  AN  ADDITIONAL  NEW YORK EXEMPTION OF SIX HUNDRED FIFTY DOLLARS
 FOR EACH DEPENDENT (AS DEFINED IN THIS SUBSECTION) WHO IS OF THE AGE  OF
 SIXTY-FIVE  OR  OLDER, WHOSE GROSS INCOME FOR THE CALENDAR YEAR IN WHICH
 THE TAXABLE YEAR OF THE TAXPAYER BEGINS IS NOT MORE THAN FIFTEEN HUNDRED
 DOLLARS.  FOR THE PURPOSES OF THIS SUBSECTION THE TERM "DEPENDENT" SHALL
 MEAN ANY OF THE FOLLOWING INDIVIDUALS OVER ONE-HALF WHOSE  SUPPORT,  FOR
 THE  CALENDAR  YEAR IN WHICH THE TAXABLE YEAR OF THE TAXPAYER BEGINS WAS
 RECEIVED FROM THE TAXPAYER:
   (1) THE FATHER OR MOTHER OF THE TAXPAYER;
   (2) A STEPFATHER OR STEPMOTHER OF THE TAXPAYER;
   (3) AN INDIVIDUAL (OTHER THAN AN INDIVIDUAL WHO AT ANY TIME DURING THE
 TAXABLE YEAR WAS THE SPOUSE) WHO FOR THE TAXABLE YEAR OF  THE  TAXPAYER,
 HAS  AS  HIS  PRINCIPAL PLACE OF ABODE THE HOME OF THE TAXPAYER AND IS A
 MEMBER OF THE TAXPAYER'S HOUSEHOLD.
   § 2.  This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06060-01-7