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Proposals - personal income tax 2008

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October 14, 2008

  • Proposal of amendments to repeal Part 11 of the Business Corporation Franchise Tax Regulations and section 200.4 of the Personal Income Tax Regulations. The proposed amendments eliminate unnecessary provisions of the regulations regarding the setting of fees for corporation franchise tax searches, bulk orders of forms, and a publication containing certain forms and instructions. Pursuant to the State Administrative Procedure Act, fees under $100 need not be set by regulation. 20 NYCRR Part 11 and section 200.4.

   Text of Proposal

   PDF | Word | RTF

   SAPA Documentation

Consolidated Documents

Regulatory Impact Statement

   Submitted for publication in the 10/29/08 edition of the State Register.

   Adoption

September 30, 2008

  • Proposal of amendments to section 105.20(e)(1) of the Personal Income Tax Regulations to remove provisions of the regulations providing for a "temporary stay" exception from the definition of permanent place of abode for purposes of determining whether an individual is a resident for personal income tax purposes. 20 NYCRR section 105.20(e)(1).

   Text of Proposal

   PDF | Word | RTF

   SAPA Documentation

Regulatory Impact Statement

Regulatory Flexibility Analysis for Small Business and Local Governments

Rural Area Flexibility Analysis

Job Impact Statement

   Submitted for publication in the 10/15/08 edition of the State Register.

   Adoption

January 15, 2008

  • Proposal of amendments to update section 117.5 of the Personal Income Tax Regulations to conform with federal treatment of allocations in partnership agreements which do not have substantial economic effect, in keeping with Internal Revenue Code section 704(b). 20 NYCRR sections 3-13.5(a)(1) and 117.5.

   Text of Proposal

   PDF | Word | RTF

   SAPA Documentation

Consensus Rule Making Determination

Job Impact Statement

   Submitted for publication in the 1/30/08 edition of the State Register.

   Adoption


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