Bill Text: NY S00070 | 2011-2012 | General Assembly | Introduced

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Bill Title: Relates to the calculation of gross income for state income tax purposes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-01-04 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S00070 Detail]

Download: New_York-2011-S00070-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          70
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 5, 2011
                                      ___________
       Introduced  by  Sen.  MONTGOMERY  -- read twice and ordered printed, and
         when printed to be committed to the Committee  on  Investigations  and
         Government Operations
       AN  ACT  to  amend  the tax law, in relation to the computation of gross
         income for state income tax purposes
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1. Subsection (c) of section 612 of the tax law is amended by
    2  adding a new paragraph 39 to read as follows:
    3    (39) COMPENSATION, TO THE EXTENT INCLUDABLE IN GROSS INCOME FOR FEDER-
    4  AL INCOME TAX PURPOSES, ATTRIBUTABLE TO  EMPLOYER-PROVIDED  BENEFITS  TO
    5  DOMESTIC PARTNERS.
    6    S 2. This act shall take effect immediately and shall apply to taxable
    7  years commencing on or after January 1, 2013.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02376-01-1