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NY A05799

Bill

Status

Introduced

2/20/2009

Primary Sponsor

Thomas Alfano

Click for details

Origin

Assembly

2009-2010 General Assembly

AI Summary

  • Amends section 615(d) of the New York tax law to allow a 100% deduction for medical and dental insurance premiums paid by sole proprietors and partners in unincorporated businesses for their own coverage

  • Creates a new paragraph 1-a under subsection (d) of section 615 to establish this deduction

  • Takes effect on January 1st of the year following enactment and applies to all taxable years beginning on or after that date

  • Applies to sole proprietors and partners in unincorporated businesses seeking to deduct self-coverage insurance costs

Legislative Description

An act to amend the tax law, in relation to a deduction for health and dental insurance premiums paid by sole proprietors and partners in unincorporated business

Last Action

held for consideration in ways and means

7/1/2010

Committee Referrals

Ways and Means2/20/2009

Full Bill Text

No bill text available