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2022 New York Laws
TAX - Tax
Article 22 - Personal Income Tax
Part 1 - General
607 - Meaning of Terms.

Universal Citation:
NY Tax L § 607 (2022)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
§  607.  Meaning  of terms. (a) General. Any term used in this article
shall have the same meaning as when used in a comparable context in  the
laws  of  the  United  States relating to federal income taxes, unless a
different meaning is clearly required but such meaning shall be  subject
to  the  exceptions  or  modifications  prescribed in this article or by
statute. Any reference in this article to the laws of the United  States
shall  mean  the  provisions  of  the  internal revenue code of nineteen
hundred eighty-six (unless a reference to the internal revenue  code  of
nineteen   hundred  fifty-four  is  clearly  intended),  and  amendments
thereto, and other provisions of the laws of the United States  relating
to  federal  income taxes, as the same may be or become effective at any
time or from time to time for the taxable year.  Provided  however,  for
taxable  years  beginning before January first, two thousand twenty-two,
any amendments made to the internal revenue  code  of  nineteen  hundred
eighty-six  after  March  first,  two thousand twenty shall not apply to
this article.

(b) Marital or other status. An individual's marital or other status under section six hundred one, subsection (b) of section six hundred six and section six hundred fourteen shall be the same as his marital or other status for purposes of establishing the applicable federal income tax rates.

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