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DT&F Proposed Repeal of Temporary Stay Exemption

November 25, 2008

Mr. William Ryan
Director, Taxpayer Guidance Division
New York State Department of Taxation and Finance
Building 9
State Office Campus
Albany, New York  12227

Dear Mr. Ryan:

          RE: TAF-42-08-00016-P/Definition of Resident

The Business Council opposes the Department's proposal to amend current regulatory description of what constitutes a “place of abode” for purposes of defining residency status of personal income taxpayers.
The Business Council is New York's largest statewide employer association, representing more than three thousand private sector businesses in all industry sectors.

As such, we are concerned about regulatory actions that will have the effect of increasing costs of doing business, or otherwise impose new regulatory hurdle to investments or job growth in the state.  We are especially concerned when regulatory proposals have minimal public policy benefits.

As always, we appreciate the Department's willingness to consult with the regulated community in developing policy, guidance and regulations.

In this case, we believe that the regulation in questions should be preserved, and any significant uncertainty in its applicability addressed through non-regulatory guidance.

Further, we believe that the proposed rule change would subject New York State employers to unnecessary regulatory hassles, which are unjustified by statutory or state financial considerations.
For these reasons, The Business Council recommends against adoption of this proposed rule change.
Please feel free to contact me with any questions, or if you would like to discuss these comments.

Sincerely,

Kenneth J. Pokalsky