Assembly Bill A5511

2019-2020 Legislative Session

Relates to the definition of a resident for the purposes of the personal income tax

download bill text pdf

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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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2019-A5511 (ACTIVE) - Details

See Senate Version of this Bill:
S3718
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §605, Tax L
Versions Introduced in 2017-2018 Legislative Session:
A8610, S6860

2019-A5511 (ACTIVE) - Summary

Relates to the definition of a resident for the purposes of the personal income tax.

2019-A5511 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
     S. 3718                                                  A. 5511
 
                        2019-2020 Regular Sessions
 
                       S E N A T E - A S S E M B L Y
 
                             February 13, 2019
                                ___________
 
 IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
   ed,  and  when  printed to be committed to the Committee on Budget and
   Revenue
 
 IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
   to the Committee on Ways and Means

 AN ACT to amend the tax law, in relation to the definition of a resident
   for the purposes of the personal income tax
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subparagraph (B)  of  paragraph  1  of  subsection  (b)  of
 section 605 of the tax law, as amended by section 1 of part O chapter 59
 of the laws of 2018, is amended to read as follows:
   (B)  who maintains a permanent place of abode in this state and spends
 in the aggregate more than one hundred eighty-three days of the  taxable
 year  in  this  state,  whether  or  not domiciled in this state for any
 portion of the taxable year, unless such individual is in active service
 in the armed forces of the United States.  FOR PURPOSES OF THIS SUBPARA-
 GRAPH, A PERMANENT PLACE OF ABODE SHALL NOT INCLUDE A DWELLING  THAT  IS
 OWNED,  LEASED,  OR  MAINTAINED  BY  THE  INDIVIDUAL OR THE INDIVIDUAL'S
 SPOUSE WHERE SUCH DWELLING IS NOT USED  AS  THE  INDIVIDUAL'S  PRINCIPAL
 RESIDENCE,  IS  LOCATED MORE THAN FIFTY MILES AWAY FROM THE INDIVIDUAL'S
 PLACE OF EMPLOYMENT IN THIS STATE AND THE INDIVIDUAL STAYS OVERNIGHT  AT
 SUCH DWELLING FOR NO MORE THAN NINETY DAYS DURING THE TAXABLE YEAR.
   § 2. This act shall take effect immediately and shall be applicable to
 taxable years beginning on or after January 1, 2020.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03266-01-9

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