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NY A02029

Bill

Status

Introduced

1/13/2011

Primary Sponsor

Bill Reilich

Click for details

Origin

Assembly

2011-2012 General Assembly

AI Summary

  • Adds a new subsection (c) to Section 616 of the tax law allowing an additional personal exemption of $650 for each qualifying dependent aged 65 or older
  • Applies to resident individuals for taxable years beginning after December 31, 2011
  • Requires qualifying dependents to have gross income not exceeding $1,500 for the calendar year in which the taxpayer's taxable year begins
  • Defines "dependent" as a parent, stepparent, or household member (other than spouse) whose support is provided by the taxpayer for more than one-half the calendar year
  • Takes effect immediately upon enactment

Legislative Description

Provides additional personal exemption of $650 for each dependent who is 65 years of age or older and whose gross income for the calendar year is not more than $1500.

Last Action

held for consideration in ways and means

6/19/2012

Committee Referrals

Ways and Means1/13/2011

Full Bill Text

No bill text available