Bill Text: NY A08597 | 2017-2018 | General Assembly | Introduced

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Bill Title: 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.

Spectrum: Partisan Bill (Democrat 5-0)

Status: (Introduced - Dead) 2017-12-15 - enacting clause stricken [A08597 Detail]

Download: New_York-2017-A08597-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          8597
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                      July 10, 2017
                                       ___________
        Introduced  by  M. of A. KAVANAGH, BENEDETTO -- Multi-Sponsored by -- M.
          of A. CAHILL, COOK, RIVERA -- read once and referred to the  Committee
          on Ways and Means
        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:
     1    Section  1.  Paragraph  1  of subsection (a) of section 651 of the tax
     2  law, as amended by section 6 of part J of chapter  59  of  the  laws  of
     3  2014, is amended to read as follows:
     4    (1)  every  resident individual (A) [required to file a federal income
     5  tax return for the taxable year, or (B)] having federal  adjusted  gross
     6  income  for  the  taxable  year,  increased  by  the modifications under
     7  subsection (b) of section six hundred twelve of this article, in  excess
     8  of [four thousand dollars, or in excess of] his or her New York standard
     9  deduction,  [if  lower,] or [(C)] (B) having received during the taxable
    10  year a lump sum distribution any portion of  which  is  subject  to  tax
    11  under section six hundred three of this article;
    12    §  2.  This  act  shall take effect immediately and shall apply to all
    13  taxable years beginning on or after the date on  which  this  act  shall
    14  have become a law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02367-01-7