STATE OF NEW YORK
DEPARTMENT OF TAXATION AND FINANCE
COMMISSIONER OF TAXATION AND FINANCE
ALBANY, NEW YORK

Pursuant to the authority contained in subdivision First of section 171, subsection (a) of section 697, and subsection (b)(1) of section 605 of the Tax Law, the First Deputy Commissioner of Taxation and Finance, being duly authorized to act due to the vacancy in the office of the Commissioner of Taxation and Finance, hereby makes and adopts the following amendments to the New York State Personal Income Tax Regulations under Article 22 of the Tax Law, as published in Subchapter A of Chapter II of Title 20 of the Official Compilation of Codes, Rules and Regulations of the State of New York, such amendments to read as follows:
	Section 1.   Paragraph (1) of subdivision (e) of section 105.20 of such regulations is amended to read as follows:
(1)	A permanent place of abode means a dwelling place [permanently] of a permanent nature maintained 
by the taxpayer, whether or not owned by such taxpayer, and will generally include a dwelling place owned or leased by such taxpayer’s spouse.  However, a mere camp or cottage, which is suitable and used only for vacations, is not a permanent place of abode.  Furthermore a barracks or any construction which does not contain facilities ordinarily found in a dwelling, such as facilities for cooking, bathing, etc., will generally not be deemed a permanent place of abode.  A dwelling place maintained by a full-time student enrolled at an institution of higher education, as defined in section 606(t)(3) of the Tax Law, in an undergraduate degree program leading to a baccalaureate degree, and occupied by the student while attending the institution is not a permanent place of abode with respect to that student.  A full-time student is an individual who is carrying a minimum courseload in such program of 12 credit hours per semester for at least 2 semesters, or the equivalent, during the individual’s taxable year.
Section 2.  These amendments shall take effect on the date that the Notice of Adoption is 
published in the State Register, and shall apply to taxable years ending on or after December 31, 2009.

Dated:  Albany, New York
	 December 15, 2009

			            			Jamie Woodward
							Acting Commissioner and Executive Deputy 
Commissioner of Taxation and Finance