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NY A01603

Bill

Status

Introduced

1/12/2015

Primary Sponsor

Michael Montesano

Click for details

Origin

Assembly

2015-2016 General Assembly

AI Summary

  • Adds a new subsection (c) to Section 616 of the tax law to provide an additional personal exemption for resident individuals
  • Allows an additional exemption of $650 per dependent who is 65 years of age or older and has gross income not exceeding $1,500 for the calendar year
  • Defines "dependent" as a father, mother, stepfather, stepmother, or household member (other than a spouse) whose support was provided by the taxpayer for over one-half the calendar year
  • Applies to taxable years beginning after December 31, 2015
  • 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

6/14/2016

Committee Referrals

Ways and Means1/12/2015

Full Bill Text

No bill text available