Assembly Bill A9061

2017-2018 Legislative Session

Relates to federal income tax terms and their applicability to state tax law

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly 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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Bill Amendments

2017-A9061 - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §607, Tax L

2017-A9061 - Summary

Relates to federal income tax terms and their applicability to state tax law; relates to the New York standard deduction of certain resident individuals; authorizes a resident individual to elect to deduct his New York itemized deduction in lieu of his New York standard deduction.

2017-A9061 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9061
 
                           I N  A S S E M B L Y
 
                             January 18, 2018
                                ___________
 
 Introduced by M. of A. ABINANTI -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to federal income tax terms and
   their applicability to state tax law
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subsection (a) of section 607 of the tax law, as amended by
 chapter 28 of the laws of 1987, is amended to read as follows:
   (a) General. Any term used in this article shall have the same meaning
 as when used in a comparable context in the laws of  the  United  States
 relating  to federal income taxes, unless a different meaning is clearly
 required but such meaning shall be subject to the exceptions or  modifi-
 cations  prescribed in this article or by statute. Any reference in this
 article to the laws of the United States shall mean  the  provisions  of
 the  internal  revenue  code  of  nineteen  hundred eighty-six (unless a
 reference to the internal revenue code of nineteen hundred fifty-four is
 clearly intended), and amendments thereto[, and other provisions of  the
 laws  of the United States relating to federal income taxes, as the same
 may be or become effective at any time or from  time  to  time  for  the
 taxable year] MADE PRIOR TO DECEMBER 1, 2017.
   § 2. This act shall take effect immediately.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13953-02-7

co-Sponsors

multi-Sponsors

2017-A9061A (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §607, Tax L

2017-A9061A (ACTIVE) - Summary

Relates to federal income tax terms and their applicability to state tax law; relates to the New York standard deduction of certain resident individuals; authorizes a resident individual to elect to deduct his New York itemized deduction in lieu of his New York standard deduction.

2017-A9061A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9061--A
 
                           I N  A S S E M B L Y
 
                             January 18, 2018
                                ___________
 
 Introduced by M. of A. ABINANTI -- read once and referred to the Commit-
   tee  on  Ways and Means -- committee discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to federal income tax terms and
   their applicability to state tax law; in  relation  to  the  New  York
   standard deduction of certain resident individuals; and in relation to
   the New York itemized deduction
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subsection (a) of section 607 of the tax law, as amended by
 chapter 28 of the laws of 1987, is amended to read as follows:
   (a) General. Any term used in this article shall have the same meaning
 as when used in a comparable context in the laws of  the  United  States
 relating  to federal income taxes, unless a different meaning is clearly
 required but such meaning shall be subject to the exceptions or  modifi-
 cations  prescribed in this article or by statute. Any reference in this
 article to the laws of the United States shall mean  the  provisions  of
 the  internal  revenue  code  of  nineteen  hundred eighty-six (unless a
 reference to the internal revenue code of nineteen hundred fifty-four is
 clearly intended), and amendments thereto[, and other provisions of  the
 laws  of the United States relating to federal income taxes, as the same
 may be or become effective at any time or from  time  to  time  for  the
 taxable year] MADE PRIOR TO DECEMBER 1, 2017.
   § 2. Subsection (a) of section 614 of the tax law, as amended by chap-
 ter 170 of the laws of 1994, is amended to read as follows:
   (a)  Unmarried  individual. For taxable years beginning after nineteen
 hundred ninety-six, the New York standard deduction of a resident  indi-
 vidual  who  is  not married nor the head of a household nor a surviving
 spouse nor an individual [whose federal exemption amount is zero] WHO IS
 CLAIMED AS A DEPENDENT BY ANOTHER NEW YORK STATE TAXPAYER shall be seven
 thousand five hundred dollars; for taxable years beginning  in  nineteen
 hundred ninety-six, such standard deduction shall be seven thousand four
 hundred  dollars;  for taxable years beginning in nineteen hundred nine-
 ty-five, such standard deduction  shall  be  six  thousand  six  hundred
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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