Bill Text: NY S03998 | 2011-2012 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Provides that a permanent place of abode shall not include a dwelling that is owned, leased, or maintained by the individual or the individual's spouse where such dwelling is not used as the individual's principal residence and the individual stays overnight at such dwelling for no more than ninety days during the taxable year.

Spectrum: Moderate Partisan Bill (Republican 5-1)

Status: (Engrossed - Dead) 2012-06-13 - referred to ways and means [S03998 Detail]

Download: New_York-2011-S03998-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 3998                                                  A. 6266
                              2011-2012 Regular Sessions
                             S E N A T E - A S S E M B L Y
                                    March 11, 2011
                                      ___________
       IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
         ed,  and  when  printed  to  be committed to the Committee on Investi-
         gations and Government Operations
       IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
         to the Committee on Ways and Means
       AN ACT to amend the tax law, in relation to the definition of a resident
         for the purposes of the personal income tax
         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 (b) of section  605  of  the  tax
    2  law,  as  amended by chapter 28 of the laws of 1987, subparagraph (A) as
    3  amended by section 1 of part A-1 of chapter 57 of the laws of  2009,  is
    4  amended to read as follows:
    5    (1)  Resident  individual.  A resident individual means an individual:
    6  (A) who is domiciled in this state, unless (i) the taxpayer maintains no
    7  permanent place of abode in this state, maintains a permanent  place  of
    8  abode  elsewhere,  and spends in the aggregate not more than thirty days
    9  of the taxable year in this state, or (ii) (I) within any period of five
   10  hundred forty-eight consecutive  days  the  taxpayer  is  present  in  a
   11  foreign  country  or countries for at least four hundred fifty days, and
   12  (II) during the period of five hundred forty-eight consecutive days  the
   13  taxpayer, the taxpayer's spouse (unless the spouse is legally separated)
   14  and the taxpayer's minor children are not present in this state for more
   15  than  ninety days, and (III) during the nonresident portion of the taxa-
   16  ble year with or within which the period  of  five  hundred  forty-eight
   17  consecutive  days begins and the nonresident portion of the taxable year
   18  with or within which the period ends, the taxpayer is  present  in  this
   19  state  for  a number of days which does not exceed an amount which bears
   20  the same ratio to ninety as the number of days contained in that portion
   21  of the taxable year bears to five hundred forty-eight, or
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09792-01-1
       S. 3998                             2                            A. 6266
    1    (B) who is not domiciled in this state but maintains a permanent place
    2  of abode in this state and spends in the aggregate more than one hundred
    3  eighty-three days of the taxable year in this state, OF WHICH  AT  LEAST
    4  ONE  HUNDRED  TWENTY  OF  SUCH DAYS ARE SPENT AT SAID PERMANENT PLACE OF
    5  ABODE,  unless  such individual is in active service in the armed forces
    6  of the United States.
    7    S 2. This act shall take effect immediately.