NY State Senate Bill 2017-S7101

Senate Bill S7101

2017-2018 Legislative Session

Provides that the income level for the requirement to file a personal income tax return shall be set by regulation

download bill text pdf

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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to investigations and government operations

2017-S7101 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §651, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S5283
2011-2012: S22
2013-2014: S188
2015-2016: S4194
2019-2020: S2894
2021-2022: S2867
2023-2024: S621

2017-S7101 (ACTIVE) - Summary

Provides that the income level for the requirement to file a personal income tax return shall be the dollar amount of the New York standard deduction.

2017-S7101 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S7101

SPONSOR: KAVANAGH
 
TITLE OF BILL:  An act to amend the tax law, in relation to the
requirement to file a personal income tax return

 
PURPOSE:

To set minimum personal income tax filing levels at the level of the
federal adjusted gross income for the taxable year plus state addition
modifications in excess of the New York standard deduction, rather than
the arbitrary $4,000 which is currently in statute. This effectively
means that most persons with no State personal income tax liability or
refundable credits will not have to file state tax returns

 
SUMMARY OF PROVISIONS:

Amends section 651 of the Tax Law to replace the statutory $4,000 filing
minimum with a minimum equal to the federal adjusted gross income for
the taxable year plus state addition modifications in excess of the New
York standard deduction.

 
JUSTIFICATION:

The current $4,000 minimum filing limit has been in statute for many
years and forces persons who owe no taxes and who file no federal
returns to file State income tax returns. This is a burden for low
income persons, particularly senior citizens. It also adds administra-
tive costs for the Department of Taxation and Finance, which must proc-
ess numerous returns for which no tax is due. Persons with incomes lower
than the standard deduction owe no tax and this will eliminate the
patently unnecessary filing. The Department of Taxation and Finance
estimates that approximately 250,000 persons with no tax liability and
no refunds or refundable credits will be removed from filing require-
ments, saving the department an estimated $500,000 annually in process-
ing and administrative costs.  Furthermore, many of the individuals who
would no longer have to file would be retirees with mostly exempt
pension or annuity income.

 
LEGISLATIVE HISTORY:

2016: S4194/A6437 - REFERRED TO INVESTIGATIONS AND GOVERNMENT
OPERATIONS/referred to ways and means
2015: S4194/A6437 - REFERRED TO INVESTIGATIONS AND GOVERNMENT
OPERATIONS/referred to ways and means
2013-2014: S1E18/A229 - REFERRED TO INVESTIGATIONS AND GOVERNMENT
OPERATIONS/referred to ways and means
2011-2012: S22/A5966 - PASSED SENATE/referred to ways and means
2009-2010: S5283-A/A661-B - PASSED SENATE/ referred to ways and means
2007-2008: S917-A (Farley)/A10156 (Kavanagh)/A1309B (Aubertine)- PASSED
SENATE/ referred to ways and means
2005-2006: S1849-A (Farley)/A7712-A (Aubertine) - PASSED SENATE/
referred to ways and means
2003-2004: S979-B (Farley) - PASSED SENATE
2001-2002: S1601 (Farley) - PASSED SENATE

 
FISCAL IMPACT ON THE STATE:


Expected to reduce administrative costs of Department of Taxation and
Finance by $500,000 annually.

 
FISCAL IMPACT ON LOCALITIES:

None "The Department of Taxation and Finance has determined that the
change will not impact the allocation of state aid to school districts"

 
EFFECTIVE DATE:
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
law.

2017-S7101 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7101
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 3, 2018
                                ___________
 
 Introduced  by Sen. KAVANAGH -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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

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