S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8597
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               July 10, 2017
                                ___________
 
 Introduced  by  M. of A. KAVANAGH, BENEDETTO -- Multi-Sponsored by -- M.
   of A. CAHILL, COOK, RIVERA -- 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 section 6 of part J of chapter  59  of  the  laws  of
 2014, 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) 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;
   §  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.
                                                            LBD02367-01-7