Bill Text: NY A00229 | 2013-2014 | General Assembly | Introduced

New York Assembly Bill 229 (Prior Session Legislation)

Introduced

Bill Title: Provides that the income level for the requirement to file a personal income tax return shall be the dollar amount of the New York standard deduction.

Spectrum: Partisan Bill (Democrat 7-0)

Status: (Introduced - Dead) 2014-01-08 - referred to ways and means [A00229 Detail]

Download: New_York-2013-A00229-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          229
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced  by  M. of A. KAVANAGH, BENEDETTO -- Multi-Sponsored by -- M.
         of A. CAHILL, COOK, RIVERA, ROBINSON,  WEISENBERG  --  read  once  and
         referred to the Committee on Ways and Means
       AN  ACT  to  amend the tax law, in relation to the requirement to file a
         personal income tax return
         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 (a) of section 651 of the tax
    2  law, as amended by chapter 333 of the laws of 1987, is amended  to  read
    3  as follows:
    4    (1)  every  resident individual (A) [required to file a federal income
    5  tax return for the taxable year, or (B)] having federal  adjusted  gross
    6  income  for  the  taxable  year,  increased  by  the modifications under
    7  subsection (b) of section six hundred twelve OF THIS ARTICLE, in  excess
    8  of [four thousand dollars, or in excess of] his OR HER New York standard
    9  deduction,  [if  lower,]  or  [(C)] (B) subject to tax under section six
   10  hundred two OF THIS ARTICLE, or [(D)] (C)  having  received  during  the
   11  taxable  year a lump sum distribution any portion of which is subject to
   12  tax under section six hundred three OF THIS ARTICLE;
   13    S 2. This act shall take effect immediately and  shall  apply  to  all
   14  taxable  years  beginning  on  or after the date on which this act shall
   15  have become a law.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00301-01-3