What's happening
This bill exempts employer-provided domestic partner benefits from New York State income tax starting in 2023.
Why it matters
Reduces state tax burden for employees with domestic partners. By exempting employer-provided domestic partner benefits from New York State income tax, employees in such relationships will see lower taxable income, potentially increasing their take-home pay.
Addresses fairness between married couples and domestic partners. This change helps equalize tax treatment, as married couples often already receive tax-advantaged benefits, while domestic partners have historically been taxed on similar benefits.
Could incentivize more inclusive workplace benefits. With tax parity, employers may be encouraged to offer or expand domestic partner benefits, supporting workplace diversity and inclusion.
May simplify tax filing for affected employees. Previously, domestic partner benefits could create complicated tax situations; this exemption streamlines reporting and reduces administrative burdens for both employees and employers.
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Who cares
Headline styles
Tax Relief for Domestic Partners
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4352
2019-2020 Regular Sessions
IN ASSEMBLY
February 4, 2019
Introduced by M. of A. GLICK -- Multi-Sponsored by -- M. of A. CAHILL, DINOWITZ, ENGLEBRIGHT, GOTTFRIED, PAULIN, PEOPLES-STOKES -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to the computation of gross income for state income tax purposes
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subsection (c) of section 612 of the tax law is amended by adding a new paragraph 43 to read as follows:
(43) Compensation, to the extent includable in gross income for federal income tax purposes, attributable to employer-provided benefits to domestic partners.
§ 2. This act shall take effect immediately and shall apply to taxable years commencing on or after January 1, 2023.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05672-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.