S T A T E O F N E W Y O R K ________________________________________________________________________ S. 3998--C A. 6266--C 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 -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee IN ASSEMBLY -- Introduced by M. of A. THIELE, McLAUGHLIN, D. MILLER, WEISENBERG, DUPREY, JAFFEE, MILLMAN, CAMARA -- Multi-Sponsored by -- M. of A. ABINANTI, CONTE, CROUCH, GOODELL, LATIMER, McDONOUGH, PAULIN, RAIA, SIMOTAS, TENNEY, TITONE -- read once and referred to the Commit- tee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- recommitted to the Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- again reported from said committee with amendments, ordered reprinted as amended and recommit- ted 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 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09792-04-2 S. 3998--C 2 A. 6266--C 1 eighty-three days of the taxable year in this state, unless such indi- 2 vidual is in active service in the armed forces of the United States. 3 FOR PURPOSES OF THIS SUBPARAGRAPH, A PERMANENT PLACE OF ABODE SHALL NOT 4 INCLUDE A DWELLING THAT IS OWNED, LEASED, OR MAINTAINED BY THE INDIVID- 5 UAL OR THE INDIVIDUAL'S SPOUSE WHERE SUCH DWELLING IS NOT USED AS THE 6 INDIVIDUAL'S PRINCIPAL RESIDENCE, IS LOCATED MORE THAN FIFTY MILES AWAY 7 FROM THE INDIVIDUAL'S PLACE OF EMPLOYMENT IN THIS STATE AND THE INDIVID- 8 UAL STAYS OVERNIGHT AT SUCH DWELLING FOR NO MORE THAN NINETY DAYS DURING 9 THE TAXABLE YEAR. 10 S 2. This act shall take effect immediately and shall be applicable to 11 taxable years beginning on or after January 1, 2012.