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§ 31. Subsection (b) of section 2-1. 13 of the estates, powers and trusts law is repealed and subsections (c), (d) and (e)

are relettered subsections (b), (c) and (d) and subsection (c), as added by chapter 190 of the laws of 1990 and reléttered by this section, is amended to read as follows:

(c) In the case of penalties and interest attributable to the additional taxes described in [subsections] subsection (a) [and (b)] of this section, rules similar to the rules of subsections (á), ) and' (b), and (0)] of this section shall apply.

§ 32. Notwithstanding subsection (p) of section 955 of the tax law, in computing the tax imposed under section 960 of the tax law on transfers by a decedent who was not a citizen or resident of the United States but was a resident of a foreign country with which the United States has a tax treaty with respect to estate, inheritance or gift taxes at the time of such decedent's death, a marital deduction shall be allowed for a transfer to his or her spouse even though such spouse is not a citizen of the United States at the time of such decedent's death if marital deduction is allowed for such transfer for federal estate tax purposes. Notwithstanding subsection (c) of section 1004 of the tax law, where the donor of a gift to his or her spouse is not a citizen or resident of the United States but is a resident of a foreign country with which the United States has a tax treaty with respect to estate, inheritance or gift taxes when such gift is made, a marital deduction shall be allowed under article 26-A of the tax law for such gift even though such spouse is not a citizen of the United States at the time of such gift if marital deduction is allowed for such gift for federal gift tax purposes. In the case of the estate of an individual dying after the effective date of this section but before December 20, 1992, or a gift by an individual after the effective date of this section but before December 20, 1992, the requirements of the preceding sentences that the individual not be a citizen or resident of the United States shall not apply in computing the tax imposed under section 960 of the tax law on transfers by nonresidents or under section 952 of the tax law on transfers by residents, whichever estate tax is applicable, or in computing the gift tax imposed by article 26-A of the tax law. Except to the extent inconsistent with the provisions of this section, the provisions of articles 26 and 26-A of the tax law relating to the transfers gifts covered by the provisions of this section shall apply. The provisions of this section are intended to take into account section 7815(d)(14) of the Omnibus Budget Reconciliation Act of 1989 (Public Law 101-239), which provides as follows: "(14) in the case of the estate of, or gift by an individual who was not a citizen or resident of the United States but was a resident of a foreign country with which the United States has tax treaty with respect to estate, inheritance, or gift taxes, the amendments made by section 5033 of the 1988 act shall not apply to the extent such amendments would be inconsistent with the provisions of such treaty relating to estate, inheritance, or gift tax marital, deductions. In the case of the estate of an individual dying before the date three years after the date of the enactment of this act, or a gift by

individual before the date three years after the date of the enactment of this act, the requirement of the preceding sentence that the individual not be a citizen or resident of the United States shall not apply."

$ 33. This act shall take effect immediately, except that:

(a) section of this act shall be applicable to estates of decedents dying after the effective date of this act;

(b) sections two, eight, ten and eleven of this act shall take effect immediately and shall be deemed to have been in full force and effect on May 25, 1990, provided,

however,

that each such section of this act shall apply as if included in the provisions of chapter 190 of the

laws of 1990° to which it relates;

(c) sections fourteen and thirty-one of this act shall apply in the case of property transferred after May 25, 1990;

(d) sections fifteen through twenty of this act shall apply to estates of decedents dying after May 25, 1990;

(e) sections twenty-one, twenty-three and twenty-four of this act shall be applicable to gifts and transfers made after the effective date of this act;

(f) section twenty-five of this act shall be applicable to gifts and
transfers made after May 25, 1990;
EXPLANATION—Matter in italics is new; matter in brackets [ ] is old law

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(3) sections twenty-six and twenty-seven of this act shall apply to gifts and transfers made after the effective date of this act, except that with

respect to property transferred on or before the effective date of this act, (1) any failure to exercise a right of conversion, (2) any failure pay, dividends, and (3) any failure to exercise other rights specified, shall not be treated as a subsequent transfer;

(h) section twenty-eight of this act shall be applicable to agreements, options, rights or restrictions entered into, granted or substantially modified after the effective date of this act; and

(i) section twenty-nine of this act shall be applicable to restrictions on rights or limitations on rights created after the effective date of this act.

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REPEAL NOTE. -Subsection () of section 2036 contained in section 2 of chapter 1013 of the laws of 1962, being a provision of the United States internal revenue code which adopted in the tax law and which is repealed by section fourteen of this act, set forth rules requiring a transferor of a disproportionately large appreciation interest in an enterprise to include such interest in his gross estate if he retained an income interest in such enterprise. This change is made to conform the tax law to the internal revenue code in which such subsection (c) was repealed.

Subsection (b) of section 2-1. 13 of the estates, powers and trusts law, repealed by section thirty-one of this act, allowed

person to recover allocable gift tax from the original transferee of property which was treated as transferred by such person under section 2036(C) of the internal revenue code. This change is made to conform this section of the estates, powers and trusts law to section 2207B of the internal revenue code which is such section's equivalent in federal law, in which subsection (b) was repealed.

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CHAPTER 827
AN ACT to amend the tax law and the administrative code of the city of

New York, in relation to retaining for taxable years beginning in 1992
the rate tables and household credit applicable to taxable years
beginning in 1991 under the New York city personal income tax on resi-

dents Became law August 7, 1992, with the approval of the Governor. Passed

on Home Rule request pursuant to Article IX, section 2(b) (2) of the Constitution by a majority vote, three-fifths being present. The People of the State of New York, represented in Senate and Assenbly, do enact as follows:

Section 1. The opening clause of subparagraphs (A), (B), (C) and (D) of paragraph 1 of subsection (a) of section 1304 of the opening clause of subparagraphs (A), (B) and (C) as amended by chapter 345 of the laws of 1990 and the opening clause of subparagraph (D) as amended by chapter 271 of the laws of 1991, are amended to read as follows: For taxable

years beginning after nineteen hundred [ninety-three) ninety-four:

For taxable years beginning in nineteen hundred [ninety-three) ninetyfour:

For taxable years beginning in nineteen hundred [ninety-two) ninetythree:

For taxable years beginning [in] after nineteen hundred [eighty-nine, nineteen hundred ninety and nineteen hundred ninety-one] 'eighty-eight and before nineteen hundred ninety-three:

§ 2. The opening clause of subparagraphs (A), (B), (C) and (D) of paragraph 2 of subsection (a) of section 1304 of the tax law, the open: ing clause of subparagraphs (A), (B) and (C) as amended by chapter 345 of the laws of 1990 and

the opening

clause of subparagraph (D), as amended by chapter 271 of the Iaws of 1991, are amended to read as follows:

For taxable years beginning after nineteen hundred (ninety-three) ninety-four:

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For taxable years beginning in nineteen hundred (ninety-three) ninetyfour:

For taxable years beginning in nineteen hundred [ninety-two] ninetythree:

For taxable years beginning [in] after nineteen hundred [eighty-nine, nineteen hundred ninety and nineteen hundred ninety-one] 'eighty-eight and before nineteen hundred ninety-three:

§ 3. The opening clause of subparagraphs (A), (B), (C) and (D) of paragraph 3 of subsection (a) of section 1304 of the tax law, the opening clause of subparagraphs (A), (B) and (C) as amended by chapter 345 of the laws of 1990 and the

opening clause of subparagraph (D) amended by chapter 271 of the laws of 1991, are amended to read as follows:

For taxable years beginning after nineteen hundred [ninety-three] ninety-four:

For taxable years beginning in nineteen hundred [ninety-three) ninetyfour: For

years beginning in nineteen hundred [ninety-two] ninetythree:

For taxable years beginning [in] after nineteen hundred [eighty-nine, nineteen hundred ninety and nineteen hundred ninety-one] 'eighty-eight and before nineteen hundred ninety-three:

§ 4. The opening clause of subparagraphs (A) and (B) of paragraph 1 of subsection (b) of section 1304-A of the tax law, as amended by chapter 271 of the laws of 1991, are amended to read as follows:

For taxable years beginning in nineteen hundred ninety [and], nineteen hundred ninety-one and nineteen hundred ninety-two:

For taxable years beginning after nineteen hundred [ninety-one] ninety-two but before nineteen hundred ninety-seven:

§ 5. The opening clause of subparagraphs (A) and (B) of paragraph 2 of subsection (b) of section 1304-A of the tax law, as amended by chapter 271 of the laws of 1991, are amended to read as follows:

For taxable years beginning in nineteen hundred ninety [and], nineteen hundred ninety-one and nineteen hundred ninety-two:

taxable years beginning after nineteen hundred [ninety-one] ninety-two but before nineteen hundred ninety-seven:

§ 6. The opening clause of subparagraphs (A) and (B) of paragraph 3 of subsection (b) of section 1304-A of the tax law, as amended by chapter 271 of the laws of 1991, are amended to read as follows:

For taxable years beginning in nineteen hundred ninety [and], nineteen hundred ninety-one and nineteen hundred ninety-two:

For taxable years beginning after nineteen hundred [ninety-one] ninety-two but before nineteen hundred ninety-seven:

၌ 7. Paragraph 2 of subsection (d) of section 1310 of the tax law, as amended by chapter 345 of the laws of 1990, is amended to read follows:

(2) (A) For any individual who is not married nor the head of a household nor a surviving spouse, the amount of the credit shall be

deter-
mined in accordance with the following table:
If household gross

The credit shall be:
income is:
For taxable years beginning

For taxable years after 1986 and before [1993] beginning after 1994

[1992] 1993 Not over $7,500

$15

$15
Over $7,500 but not
over $10,000

$10

$15
Over $10,000 but not
over $12,500

$0

$10 (B) For any husband and wife, head of household or surviving spouse, the amount of the credit shall bé determined by multiplying the number of exemptions for which the taxpayer (or in the case of a husband and wife, taxpayers) is entitled to a deduction for the taxable year for federal income tax purposes under subsections (Þ) and (c) of section one hundred fifty-one of the internal revenue code by the credit factor for the taxable year as specified in the following table: EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

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If household gross

The credit factor is:
income is:
For taxable years beginning

For taxable years
in 1987 1988 1989 through beginning after
[1992] 1993

[1992] 1993
Not over $12,500
$30 $50 $50

$30 Over $12,500 but not over $15,000 $20 $40 $50

$30 Over $15,000 but not over $17,500

$10 $20 $25 Over $17,500 but not over $20,000 $0 $15 $15

$15 Over $20,000 but not over $22,500

$0 $0

$10 § 8. The opening clause of subparagraphs (A), (B), (C) and (D) of paragraph 1 of subdivision (a) of section 11-1701 of thé administrative code of the city of New York, as amended by chapter 271 of the laws of 1991, are amended to read as follows: For taxable

years beginning after nineteen hundred [ninety-three] ninety-four:

For taxable years beginning in nineteen hundred [ninety-three) ninetyfour:

For taxable years beginning in nineteen hundred [ninety-two) ninetythree:

For taxable years beginning [in] after nineteen hundred [eighty-nine, nineteen hundred ninety and nineteen hundred ninety-one] eighty-eight and before nineteen hundred ninety-three:

§ 9. The opening clause of subparagraphs (A), (B), (C) and (D) of paragraph 2 of subdivision (a) of section 11-1701 of the administrative code of the city of New York, as amended by chapter 271 of the laws of 1991, are amended to read as follows:

For taxable years beginning after nineteen hundred [ninety-three] ninety-four:

For taxable years beginning in nineteen hundred [ninety-three) ninetyfour:

For taxable years beginning in nineteen hundred [ninety-two) ninetythree:

For taxable years beginning [in] after nineteen hundred (eighty-nine, nineteen hundred ninety and nineteen hundred ninety-one] eighty-eight and before nineteen hundred ninety-three:

§ 10. The opening clause of subparagraphs (A), (B), (C) and (D) of paragraph 3 of subdivision (a) of section 11-1701 of the administrative code of the city of New York, as amended by chapter 271 of the laws of 1991, are amended to read as follows: For taxable

years beginning after nineteen hundred [ninety-three) ninety-four:

For taxable years beginning in nineteen hundred (ninety-three) ninetyfour:

For taxable years beginning in nineteen hundred [ninety-two) ninetythree:

For taxable years beginning [in] after nineteen hundred [eighty-nine, nineteen hundred ninety and nineteen hundred ninety-one] 'eighty-eight and before nineteen hundred ninety-three:

§ 11. The opening clause of subparagraphs (A) and (B) of paragraph 1 of subdivision (b) of section 11-1704 of the administrative code of the city of New York, as amended by chapter 271 of the laws of 1991, are amended to read as follows:

For taxable years beginning in nineteen hundred ninety (and), nineteen hundred ninety-one and nineteen hundred ninety-two: For taxable years beginning after nineteen hundred

nineteen hundred [ninety-one) ninety-two but before nineteen hundred ninety-seven:

§ 12. The opening clause of subparagraphs (A) and (B) of paragraph ? of subdivision (b) of section 11-1704 of the administrative code of the city of New York, as amended by chapter 271 of the laws of 1991, are amended to read as follows:

For taxable years beginning in nineteen hundred ninety [and], nineteen hundred ninety-one and nineteen hundred ninety-two:

For taxable years beginning after nineteen hundred [ninety-one] ninety-two but before nineteen hundred ninety-seven:

5 13. The opening clause of subparagraphs (A) and (B) of paragraph, 3 of subdivision (b) of section 11-1704 of the administrative code of the

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city of New York, as amended by chapter 271 of the laws of 1991, are amended to read as follows:

For taxable years beginning in nineteen hundred ninety [and], nineteen hundred ninety-one and nineteen hundred ninety-two:

For taxable years beginning after nineteen hundred [ninety-one] ninety-two but before nineteen hundred ninety-seven:

၌ 14. Paragraph 2 of subdivision (b) of section 11-1706 of the administrative code of the city of New York, as amended by chapter 345 of the laws of 1990, is amended to read as follows:

(2) (A) For any individual who is not married nor the head of a house-
hold nor'a surviving spouse, the amount of the credit shall be deter-
mined in accordance with the following table:
If household gross

The credit shall be:
income is:
For taxable years beginning,

For taxable years after 1986 and before [1993] beginning after 1994

[1992] 1993 Not over $7,500

$15

$ 15
Over $7,500 but not
over $10,000

$10

$15
Over $10,000 but not
over $12,500

$0

$10 (B) For any husband and wife, head of household or surviving spouse, the amount of the credit shall be determined by multiplying the number of exemptions for which the taxpayer (or in the case of a husband and wife, taxpayers) is entitled to a deduction for the taxable

year for
federal income tax purposes under subsections (b) and (c) of section one
hundred fifty-one of the internal revenue code by the credit factor for
the taxable year as specified in the following table:
If household gross

The credit factor is:
income is:
For taxable years beginning

For taxable years
in 1987 1988 1989 through beginning after
[1992] 1993

[1992) 1993
Not over $12,500
$30 $50 $50

$30
Over $12,500 but not
over $15,000
$20 $40 $50

$30
Over $15,000 but not
over $17,500
$10 $20 $25

$25
Over $17,500 but not
over $20,000
$0 $ 15 $15

$15
Over $20,000 but not
over $ 22,500
$0 $0 $0

$10
§ 15. This act shall take effect immediately.

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AN ACT to amend chapter 675 of the laws of 1991, authorizing the lateral

transfer of police officers between police departments within any municipality having three or more police departments, in relation to permitting selection of a police department by appointées to

of such three departments Became a law August 7, 1992, with the approval of the Governor.

Passed by a majority vote, three-fifths being present.

People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Section 8 of chapter 675 of the laws of 1991, authorizing the lateral transfer of police officers between police departments EXPLANATIONMatter in italics is new; matter in brackets [ ] is old law

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