Bill Text: NY A03018 | 2013-2014 | General Assembly | Introduced

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Bill Title: Exempts certain senior citizens from the sales tax on telephone service; such senior citizen cannot exceed certain income requirements.

Spectrum: Partisan Bill (Democrat 9-0)

Status: (Introduced - Dead) 2014-01-08 - referred to ways and means [A03018 Detail]

Download: New_York-2013-A03018-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3018
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 23, 2013
                                      ___________
       Introduced  by  M.  of  A.  O'DONNELL,  MILLMAN,  ENGLEBRIGHT, COLTON --
         Multi-Sponsored by -- M. of A. COOK, HOOPER, ROBINSON, SWEENEY -- read
         once and referred to the Committee on Ways and Means
       AN ACT to amend the tax law, in relation  to  exempting  certain  senior
         citizens from the sales tax on telephone service
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subparagraph (B) of  paragraph  1  of  subdivision  (b)  of
    2  section  1105 of the tax law, as amended by section 9 of part S of chap-
    3  ter 85 of the laws of 2002, is amended to read as follows:
    4    (B) telephony and telegraphy and telephone and  telegraph  service  of
    5  whatever nature except interstate and international telephony and teleg-
    6  raphy  and  telephone  and telegraph service and except any telecommuni-
    7  cations service the receipts from the sale of which are subject  to  tax
    8  under  paragraph  two  of  this  subdivision, PROVIDED, HOWEVER, THE TAX
    9  IMPOSED BY THIS SUBPARAGRAPH SHALL NOT APPLY TO A PERSON SIXTY-TWO YEARS
   10  OF AGE OR OLDER IF THE COMBINED INCOME OF ALL MEMBERS OF  THE  HOUSEHOLD
   11  FOR  THE INCOME TAX YEAR IMMEDIATELY PRECEDING THE DATE OF MAKING APPLI-
   12  CATION DOES NOT EXCEED TWENTY-FOUR THOUSAND DOLLARS, PROVIDED THAT  WHEN
   13  THE  HEAD  OF THE HOUSEHOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH YEAR
   14  AND THE DATE OF FILING THE APPLICATION, THE INCOME FOR SUCH YEAR MAY  BE
   15  ADJUSTED  BY  EXCLUDING  SALARY  OR  EARNINGS  AND PROJECTING HIS OR HER
   16  RETIREMENT INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR;
   17    S 2. This act shall take effect on the one hundred eightieth day after
   18  it shall have become a law; provided, however, that effective immediate-
   19  ly, the addition, amendment and/or repeal  of  any  rule  or  regulation
   20  necessary  for  the  implementation of this act on its effective date is
   21  authorized and directed to be made  and  completed  on  or  before  such
   22  effective date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01573-01-3