Bill Text: NY A02646 | 2009-2010 | General Assembly | Amended
Bill Title: Excludes outside income of nonresident employees from being included in city personal income tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2010-07-01 - held for consideration in ways and means [A02646 Detail]
Download: New_York-2009-A02646-Amended.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 2646--A 2009-2010 Regular Sessions I N A S S E M B L Y January 21, 2009 ___________ Introduced by M. of A. CALHOUN -- 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 AN ACT to amend the New York city charter in relation to condition precedent to employment THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Subsection a of section 1127 of the New York city charter, 2 as added by a vote of the people of the city of New York at the general 3 election held in November of 1988, is amended to read as follows: 4 a. Notwithstanding the provisions of any local law, rule or regulation 5 to the contrary, every person seeking employment with the city of New 6 York or any of its agencies regardless of civil service classification 7 or status shall sign an agreement as a condition precedent to such 8 employment to the effect that if such person is or becomes a nonresident 9 individual as that term is defined in section 11-1706 of the administra- 10 tive code of the city of New York or any similar provision of such code, 11 during employment by the city, such person will pay to the city an 12 amount by which a city personal income tax on residents computed and 13 determined as if such person were a resident individual, as defined in 14 such section, during such employment, exceeds the amount of any city 15 earnings tax and city personal income tax imposed on such person for the 16 same taxable period; PROVIDED, HOWEVER, ANY OUTSIDE INCOME OF ANY SUCH 17 EMPLOYEE SHALL NOT BE INCLUDED. ANY INCOME SUCH EMPLOYEE'S SPOUSE 18 RECEIVES SHALL NOT BE CONSIDERED FOR THE PROVISIONS OF THIS SECTION. 19 THE PROVISIONS OF THIS SECTION SHALL NOT BE CONSTRUED TO REQUIRE ANY 20 REIMBURSEMENT TO NON-RESIDENT EMPLOYEES FOR THE PERIOD OF TIME SUCH 21 PAYMENT WAS IN FORCE AND EFFECT. 22 S 2. This act shall take effect immediately and shall not apply to any 23 agreement executed on or before such date. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05717-02-9