Assembly Bill A230

2023-2024 Legislative Session

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

download bill text pdf

Sponsored By

Current 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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2023-A230 (ACTIVE) - Details

See Senate Version of this Bill:
S2169
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §651, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A6794, S5595
2021-2022: A1311, S1131

2023-A230 (ACTIVE) - Summary

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

2023-A230 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    230
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 Introduced  by  M. of A. MAGNARELLI, PAULIN -- read once and referred to
   the Committee on Ways and Means
 
 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, 2024.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00276-01-3

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