Bill Text: NY A05966 | 2011-2012 | General Assembly | Introduced

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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: Moderate Partisan Bill (Democrat 10-2)

Status: (Introduced - Dead) 2012-06-19 - held for consideration in ways and means [A05966 Detail]

Download: New_York-2011-A05966-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5966
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                     March 3, 2011
                                      ___________
       Introduced  by  M.  of A. KAVANAGH, BENEDETTO, MOLINARO, SPANO -- Multi-
         Sponsored by -- M. of A.  CAHILL, COOK, DESTITO,  MAYERSOHN,  PHEFFER,
         J. 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.
                                                                  LBD00161-01-1