Senate Bill S5595A

2019-2020 Legislative Session

Relates to the individuals who are required to file New York state income tax returns

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

2019-S5595 - Details

See Assembly Version of this Bill:
A6794
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §651, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: S1131, A1311
2023-2024: S2169, A230

2019-S5595 - Summary

Amends the threshold of resident individuals required to file New York state income tax returns.

2019-S5595 - Sponsor Memo

2019-S5595 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5595
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                May 8, 2019
                                ___________
 
 Introduced  by  Sen.  LIU  --  read  twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to filing of income tax returns
 
   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  New  York  standard
 deduction,  [if lower,] or (C) 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.
 
 
 
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10575-01-9

co-Sponsors

2019-S5595A - Details

See Assembly Version of this Bill:
A6794
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §651, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: S1131, A1311
2023-2024: S2169, A230

2019-S5595A - Summary

Amends the threshold of resident individuals required to file New York state income tax returns.

2019-S5595A - Sponsor Memo

2019-S5595A - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5595--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                May 8, 2019
                                ___________
 
 Introduced  by  Sen.  LIU  --  read  twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT to amend the tax law, in relation to filing of income tax returns

   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  New  York  standard
 deduction,  [if lower,] or (C) 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 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.
                                                            LBD10575-02-9

co-Sponsors

2019-S5595B (ACTIVE) - Details

See Assembly Version of this Bill:
A6794
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §651, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: S1131, A1311
2023-2024: S2169, A230

2019-S5595B (ACTIVE) - Summary

Amends the threshold of resident individuals required to file New York state income tax returns.

2019-S5595B (ACTIVE) - Sponsor Memo

2019-S5595B (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5595--B
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                May 8, 2019
                                ___________
 
 Introduced  by  Sens. LIU, JORDAN -- read twice and ordered printed, and
   when printed to be committed to the Committee on Budget and Revenue --
   committee discharged, bill amended, ordered reprinted as  amended  and
   recommitted to said committee -- recommitted to the Committee on Budg-
   et  and  Revenue in accordance with Senate Rule 6, sec. 8 -- committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN ACT to amend the tax law, in relation to filing of income tax returns
 
   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  New  York  standard
 deduction,  [if lower,] or (C) 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 taxable
 years beginning on or after January 1, 2021.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10575-04-0

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