Relates to the removal of residency as a condition precedent to employment

Title of bill

An act to amend the public officers law in relation to the removal of residency as a condition precedent to employment for any political subdivision or municipal corporation of the state or any of its agencies

Purpose

The purpose of this bill is to remove the income tax penalty to employees of New York City or any of its agencies who seek to live outside New York City.

Summary of provisions

Section 1. Provides the legislative intent.

Section 2. Amends section 3 of the public officers law by adding subsection 65 that removes the obligation of an employee to make any payment or satisfy any levy pursuant to a condition of employment, or agreement that such employee may have signed, that such employee shall pay any amount if such employee becomes a nonresident of the political subdivision or municipal corporation of the state.

Section 3. Effective date.

Justification

Currently, employees of New York City or any of its agencies who choose to live outside of New York City are deemed City Nonresident Individuals. These individuals must pay to the City the equivalent amount of city personal income tax as if they were residents of New York City.

This legislation would remove the requirement on nonresident employees of New York City to pay a city personal income tax fee. It is no longer acceptable to require these public employees to pay taxes in a municipality that they do not reside in.

Legislative history

This is a new bill.

Fiscal implications

None

Effective date

This act shall take effect immediately.