 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          3441
 
                               2019-2020 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 29, 2019
                                       ___________
 
        Introduced  by  M.  of  A. M. G. MILLER -- read once and referred to the
          Committee on Ways and Means
 
        AN ACT to amend the tax law, in relation to proof of gambling losses
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  The  tax  law is amended by adding a new section 658-a to
     2  read as follows:
     3    § 658-a. Proof of gambling losses. A taxpayer claiming gambling losses
     4  as an itemized deduction under section six hundred fifteen of this arti-
     5  cle shall submit a paid receipt as proof of purchase of gaming to  claim
     6  losses against income from winnings.
     7    §  2. This act shall take effect on the first of January next succeed-
     8  ing the date on which it shall have become a  law  and  shall  apply  to
     9  taxable years beginning on and after such date.
 
 
 
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05378-01-9
Relates to proof of gambling losses

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