Senate Bill S1985A

2013-2014 Legislative Session

Clarifies the recordkeeping requirements for the earned income tax credit and the enhanced earned income tax credit

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

Bill Amendments

2013-S1985 - Details

See Assembly Version of this Bill:
A2422
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, add §658-a, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S7064, A9965
2015-2016: S2166, A6598
2017-2018: A6315
2019-2020: A6404

2013-S1985 - Summary

Clarifies the recordkeeping requirements for the earned income tax credit and the enhanced earned income tax credit.

2013-S1985 - Sponsor Memo

2013-S1985 - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1985

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to clarifying the recordkeeping
  requirements for the earned income tax credit and the enhanced  earned
  income tax credit

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subsection (d) of section 606 of the tax law is amended  by
adding a new paragraph 8 to read as follows:
  (8)  RECORDKEEPING.  IN ADDITION TO ANY OTHER REQUIREMENT SET FORTH IN
THIS CHAPTER, ANY TAXPAYER PAID PRINCIPALLY IN CASH WHO IS CLAIMING  THE
EARNED  INCOME  TAX CREDIT PURSUANT TO THIS SUBSECTION SHALL COMPLY WITH
THE  RECORDKEEPING  REQUIREMENTS  SET  FORTH  IN  SECTION  SIX   HUNDRED
FIFTY-EIGHT-A OF THIS ARTICLE WHEN APPLICABLE.
  S  2.  Subsection  (d-1)  of  section 606 of the tax law is amended by
adding a new paragraph 9 to read as follows:
  (9) IN ADDITION TO ANY OTHER REQUIREMENT SET FORTH  IN  THIS  CHAPTER,
ANY  TAXPAYER  WHO  IS  CLAIMING  THE  ENHANCED EARNED INCOME TAX CREDIT
PURSUANT TO THIS SUBSECTION SHALL COMPLY WITH THE RECORDKEEPING REQUIRE-
MENTS SET FORTH IN SECTION SIX HUNDRED  FIFTY-EIGHT-A  OF  THIS  ARTICLE
WHEN APPLICABLE.
  S  3.  The tax law is amended by adding a new section 658-a to read as
follows:
  S 658-A. INCOME DOCUMENTATION CONCERNING THE EARNED INCOME TAX CREDIT.
IN CONJUNCTION WITH THE REQUIREMENTS SET  FORTH  IN  THIS  CHAPTER,  THE
PROVISIONS  OF  THIS  SECTION  SHALL  APPLY TO ANY TAXPAYER CLAIMING THE
EARNED INCOME TAX CREDIT AS SET FORTH IN SUBSECTION (D) OF  SECTION  SIX
HUNDRED SIX OF THIS ARTICLE:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00956-01-3
              

2013-S1985A (ACTIVE) - Details

See Assembly Version of this Bill:
A2422
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, add §658-a, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S7064, A9965
2015-2016: S2166, A6598
2017-2018: A6315
2019-2020: A6404

2013-S1985A (ACTIVE) - Summary

Clarifies the recordkeeping requirements for the earned income tax credit and the enhanced earned income tax credit.

2013-S1985A (ACTIVE) - Sponsor Memo

2013-S1985A (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1985--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- 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

AN ACT to amend the tax law, in relation to clarifying the recordkeeping
  requirements  for the earned income tax credit and the enhanced earned
  income tax credit

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Subsection (d) of section 606 of the tax law is amended by
adding a new paragraph 8 to read as follows:
  (8) INCOME DOCUMENTATION. ANY TAXPAYER WHO RECEIVES  MORE  THAN  FIFTY
PERCENT  OF  HIS  OR HER INCOME IN CASH WHO IS CLAIMING THE CREDIT UNDER
THIS SUBSECTION MAY FOLLOW THE INCOME DOCUMENTATION STANDARDS SET  FORTH
IN SECTION SIX HUNDRED FIFTY-EIGHT-A OF THIS ARTICLE WHEN APPLICABLE.
  S  2.  Subsection  (d-1)  of  section 606 of the tax law is amended by
adding a new paragraph 9 to read as follows:
  (9) ANY TAXPAYER WHO RECEIVES MORE THAN FIFTY PERCENT OF  HIS  OR  HER
INCOME  IN  CASH  WHO  IS  CLAIMING THE CREDIT UNDER THIS SUBSECTION MAY
PROVE HIS OR HER INCOME BY FOLLOWING THE INCOME DOCUMENTATION  STANDARDS
SET  FORTH  IN  SECTION  SIX  HUNDRED FIFTY-EIGHT-A OF THIS ARTICLE WHEN
APPLICABLE.
  S 3. The tax law is amended by adding a new section 658-a to  read  as
follows:
  S  658-A. INCOME DOCUMENTATION CONCERNING THE EARNED INCOME CREDIT. IN
CONJUNCTION WITH  THE  REQUIREMENTS  SET  FORTH  IN  THIS  CHAPTER,  THE
PROVISIONS  OF  THIS  SECTION  SHALL  APPLY TO ANY TAXPAYER CLAIMING THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00956-02-4
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.