S T A T E   O F   N E W   Y O R K
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           S. 3998--C                                            A. 6266--C

                              2011-2012 Regular Sessions

                             S E N A T E - A S S E M B L Y

                                    March 11, 2011
                                      ___________

       IN SENATE -- Introduced by Sens. LAVALLE, MARCELLINO, GRISANTI, JOHNSON,
         RANZENHOFER  -- read twice and ordered printed, and when printed to be
         committed to the Committee on Investigations and Government Operations
         -- committee discharged, bill amended, ordered  reprinted  as  amended
         and  recommitted  to said committee -- recommitted to the Committee on
         Investigations and Government Operations  in  accordance  with  Senate
         Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
         reprinted as amended and recommitted to said  committee  --  committee
         discharged, bill amended, ordered reprinted as amended and recommitted
         to said committee

       IN  ASSEMBLY  --  Introduced  by M. of A. THIELE, McLAUGHLIN, D. MILLER,
         WEISENBERG, DUPREY, JAFFEE, MILLMAN, CAMARA -- Multi-Sponsored  by  --
         M. of A. ABINANTI, CONTE, CROUCH, GOODELL, LATIMER, McDONOUGH, PAULIN,
         RAIA, SIMOTAS, TENNEY, TITONE -- read once and referred to the Commit-
         tee  on  Ways and Means -- committee discharged, bill amended, ordered
         reprinted as amended and recommitted to said committee --  recommitted
         to the Committee on Ways and Means in accordance with Assembly Rule 3,
         sec.  2  --  committee  discharged, bill amended, ordered reprinted as
         amended and recommitted to said committee -- again reported from  said
         committee  with amendments, ordered reprinted as amended and recommit-
         ted to said committee

       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  ASSEM-
       BLY, DO ENACT AS FOLLOWS:

    1    Section  1.  Subparagraph  (B)  of  paragraph  1  of subsection (b) of
    2  section 605 of the tax law, as amended by chapter  28  of  the  laws  of
    3  1987, is amended to read as follows:
    4    (B) who is not domiciled in this state but maintains a permanent place
    5  of abode in this state and spends in the aggregate more than one hundred

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09792-04-2

 S. 3998--C                          2                         A. 6266--C

    1  eighty-three  days  of the taxable year in this state, unless such indi-
    2  vidual is in active service in the armed forces of  the  United  States.
    3  FOR  PURPOSES OF THIS SUBPARAGRAPH, A PERMANENT PLACE OF ABODE SHALL NOT
    4  INCLUDE  A DWELLING THAT IS OWNED, LEASED, OR MAINTAINED BY THE INDIVID-
    5  UAL OR THE INDIVIDUAL'S SPOUSE WHERE SUCH DWELLING IS NOT  USED  AS  THE
    6  INDIVIDUAL'S  PRINCIPAL RESIDENCE, IS LOCATED MORE THAN FIFTY MILES AWAY
    7  FROM THE INDIVIDUAL'S PLACE OF EMPLOYMENT IN THIS STATE AND THE INDIVID-
    8  UAL STAYS OVERNIGHT AT SUCH DWELLING FOR NO MORE THAN NINETY DAYS DURING
    9  THE TAXABLE YEAR.
   10    S 2. This act shall take effect immediately and shall be applicable to
   11  taxable years beginning on or after January 1, 2012.