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NY A03689

Bill

Status

Introduced

1/28/2013

Primary Sponsor

Steve Katz

Click for details

Origin

Assembly

2013-2014 General Assembly

AI Summary

  • Exempts capital gains and investment income from New York state income tax for resident investors in qualifying technology or science start-up companies
  • Applies only to start-up companies that have been in operation for no more than three years and are based in and conduct business in New York State
  • Eligible technology and science companies include those working in biology, chemistry, computer science, geology, information science and technology, mathematics, physics, biochemistry, biophysics, environmental science, neuroscience, and nanoscience
  • Requires the investor filing the income tax return to be a New York State resident
  • Takes effect immediately upon enactment and applies to tax returns filed after the effective date

Legislative Description

Provides a capital gains and investment income tax exemption for resident New Yorkers investing in a New York resident technology or science start-up company.

Last Action

held for consideration in ways and means

6/17/2014

Committee Referrals

Ways and Means1/28/2013

Full Bill Text

No bill text available