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

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-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 3998--A                                            A. 6266--A
                              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 Sens. LAVALLE, MARCELLINO, GRISANTI, JOHNSON,
         RANZENHOFER  -- read twice and ordered printed, and when printed to be
         committed to the Committee on Investigations and Government Operations
         -- committee discharged, bill amended, ordered  reprinted  as  amended
         and recommitted to said committee
       IN  ASSEMBLY  -- Introduced by M. of A. THIELE, McLAUGHLIN, RAIA, DUPREY
         -- Multi-Sponsored by -- M.  of  A.    ABINANTI,  LATIMER,  McDONOUGH,
         PAULIN, SIMOTAS -- read once and referred to the Committee on Ways and
         Means  --  committee  discharged,  bill  amended, ordered reprinted as
         amended and recommitted to said committee
       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.  Subparagraph  (B)  of  paragraph  1  of subsection (b) of
    2  section 605 of the tax law, as amended by chapter  28  of  the  laws  of
    3  1987, is amended and a new subparagraph (C) is added to read as follows:
    4    (B) who is not domiciled in this state but maintains a permanent place
    5  of abode in this state and spends in the aggregate more than one hundred
    6  eighty-three  days  of the taxable year in this state, unless such indi-
    7  vidual is in active service in the armed forces of the United States[.],
    8  OR
    9    (C) FOR PURPOSES OF THIS SUBSECTION, A PLACE  OF  ABODE  WILL  NOT  BE
   10  DEEMED PERMANENT IF THE ABODE IS LOCATED MORE THAN FIFTY MILES AWAY FROM
   11  THE TAXPAYER'S PLACE OF EMPLOYMENT IN THIS STATE AND THE TAXPAYER SPENDS
   12  NO MORE THAN NINETY DAYS AT THE ABODE DURING THE TAXABLE YEAR.
   13    S 2. This act shall take effect immediately and shall be applicable to
   14  all open tax years.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09792-02-1