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Sponsors
No co-sponsors yet.
History
- Referred to investigations and government operations
- Print number 70a
- Amend and recommit to investigations and government operations
- Referred to investigations and government operations
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.
Relates to the calculation of gross income for state income tax purposes
In Senate Committee · Investigations And Government Operations · Sponsor Deborah Glick
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S70A
Title of bill
An act to amend the tax law, in relation to the computation of gross income for state income tax purposes
Purpose
Relates to the calculation of gross income for state income tax purposes.
Summary of provisions
Amends subsection (c) of section 612 of the tax law by adding a new paragraph 39 to read as follows: (38) Compensation, to the extent includable in gross income for federal income tax purposes, attributable to employer-provided benefits to domestic partners.
Justification
Currently, because of federal tax regulations, any domestic partner benefits are calculated as compensation and are taxed by the federal government. This legislation would allow individuals whose domestic partners are receiving, say health insurance benefits, to deduct the cost of that benefit from their taxable income for state tax purposes.
Married couples are not treated in this fashion. The cost of employer provided benefits for family members is not treated as compensation. This bill will level the playing field in this one area and remove this added tax for domestic partners. This only addresses state income tax, the federal inequity would remain.
Legislative history
2009/2010: Died in Senate Committee on Investigations and Government Operations; Passed Assembly
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately and shall apply to taxable years commencing on or after January 1, 2014.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.