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History
- Referred to cities
- Referred to cities
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Excludes outside income of nonresident employees or their spouses from being included in New York city personal income tax
In Assembly Committee · Ways And Means · Sponsor Nancy Calhoun
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S5359
Title of bill
An act to amend the New York city charter in relation to condition precedent to employment
Purpose or general idea of bill
This bill Would exclude employees' outside income, as well as the income of their spouse, from the amount calculated upon which such employee is required to pay City taxes.
Summary of specific provisions
Section One amends Section 1127 of the New York city charter to add language that City employees' outside income and their spouses' income shall not be included in the precedent to employment agreement, which subjects the employee's income to City taxation regardless of whether they move out of New York City. It also states that these law changes would not require reimbursement for taxes paid prior to the law Change. Section Two is the effective date.
Justification
Currently, city employees living outside New York City are subject to New York City personal income tax on their New York City wages. Additionally, persons accepting employment in New York City are required to sign a form as a condition precedent to accepting such employment subjecting them to taxation on all income as though they were a city resident, regardless of where they reside, and throughout the course of such employment. This agreement subjects the employee to New York City tax on income made outside of New York City, and for spouses filing jointly, includes the income of the spouse in the amount subject to New York City taxation.
This legislation provides that income earned outside of New York City shall not be included and also exempts the earnings of a spouse for the purposes of this section. This legislation would be proactive and does not alter the terms of any agreement signed as a condition precedent to employment prior to this bill's enactment.
Prior legislative history
2002: A.9886 Held for consideration in Ways & Means/No same as 2003-04: A.2557 Held for consideration in Ways & Means/No same as 2007-08: A.4115 Referred to Ways & Means/No same as 2009-10: A.2646-A Held for consideration in Ways & Means/No same as
Fiscal implication
None to the State.
Effective date
This act shall take effect immediately and shall not apply to any agreement executed on or before such date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.