What's happening
This bill amends the tax law to clarify that certain distant, infrequently used dwellings do not count as a "permanent place of abode" for residency determination.
Why it matters
Narrows the definition of “resident” for New York tax purposes. , potentially reducing the number of people considered residents—and thus subject to state income tax—if they own or lease a distant dwelling that isn’t their main home.
Prevents occasional or infrequent use of a second home (far from work) from triggering residency. , so individuals with vacation homes or inherited family properties over 50 miles from their workplace aren’t automatically taxed as full-year residents if they spend fewer than 91 nights there.
Addresses fairness for taxpayers with ties to multiple states. , making it less likely that New York will claim tax residency over people whose primary life and work are elsewhere, but who maintain a rarely used property in the state.
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Who cares
Taxpayers with secondary homes in New York
The bill would exclude a dwelling from the permanent-place-of-abode test if it is not their principal residence, is more than 50 miles from their New York workplace and is used for no more than 90 overnight stays during the taxable year.
Spouses who own, lease or maintain secondary homes
The exclusion would also cover qualifying dwellings owned, leased or maintained by a taxpayer’s spouse.
New York State tax administrators
The bill would change the residency test for personal income tax purposes for taxable years beginning on or after January 1, 2020.
Headline styles
Change Resident Tax Definition
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to ways and means
- Referred to ways and means
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.
Clarify Tax Resident Definition
In Senate Committee · Budget And Revenue · Sponsor Kenneth P. LaValle
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
S. 3718 A. 5511
2019-2020 Regular Sessions
SENATE - ASSEMBLY
February 13, 2019
IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to the definition of a resident for the purposes of the personal income tax
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subparagraph (B) of paragraph 1 of subsection (b) of section 605 of the tax law, as amended by section 1 of part O chapter 59 of the laws of 2018, is amended to read as follows:
(B) who maintains a permanent place of abode in this state and spends in the aggregate more than one hundred eighty-three days of the taxable year in this state, whether or not domiciled in this state for any portion of the taxable year, unless such individual is in active service in the armed forces of the United States. For purposes of this subparagraph, a permanent place of abode shall not include a dwelling that is owned, leased, or maintained by the individual or the individual's spouse where such dwelling is not used as the individual's principal residence, is located more than fifty miles away from the individual's place of employment in this state and the individual stays overnight at such dwelling for no more than ninety days during the taxable year.
§ 2. This act shall take effect immediately and shall be applicable to taxable years beginning on or after January 1, 2020.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03266-01-9
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.