STATE OF NEW YORK ________________________________________________________________________ S. 6860 A. 8610 2017-2018 Regular Sessions SENATE - ASSEMBLY September 1, 2017 ___________ IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print- ed, and when printed to be committed to the Committee on Rules 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. 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 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 For purposes of this subparagraph, a permanent place of abode shall not 9 include a dwelling that is owned, leased, or maintained by the individ- 10 ual or the individual's spouse where such dwelling is not used as the 11 individual's principal residence, is located more than fifty miles away 12 from the individual's place of employment in this state and the individ- 13 ual stays overnight at such dwelling for no more than ninety days during 14 the taxable year. 15 § 2. This act shall take effect immediately and shall be applicable to 16 taxable years beginning on or after January 1, 2018. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD13369-01-7