---
type: "Bill"
title: "Relates to unrelated business taxable income of a taxpayer"
description: "Establishes that any income included pursuant to section 512(a)(7) of the internal revenue code shall be subtracted from federal unrelated business taxable income."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2017-2018"
identifier: "A 11051"
citation: "New York A 11051 (2017-2018)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 15
vote_count: 2
first_action: "2018-06-01"
last_action: "2018-12-07"
source: "openstates"
source_identifier: "ocd-bill/725a7c63-ab60-48f5-89d4-ae9f6f6b3042"
source_url: "http://www.nysenate.gov/legislation/bills/2017/A11051"
source_hash: "c25060cf9a175897b480801e3a4bbad62ab4ff0228a5d3bc5b9d4f9843ac4b01"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ny"]
---

# New York A 11051 (2017-2018) — Relates to unrelated business taxable income of a taxpayer

Establishes that any income included pursuant to section 512(a)(7) of the internal revenue code shall be subtracted from federal unrelated business taxable income.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **A11051 HTML** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=A11051&term=2017&Text=Y)
2. **A11051 PDF** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2017/A11051)

## Votes

- Floor Vote — **62–0** (pass) · upper
- Assembly Vote — **140–0** (pass) · lower

## Sponsors

- Rules Committee — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-06-01** REFERRED TO WAYS AND MEANS `referral-committee`
- **2018-06-13** REPORTED REFERRED TO RULES `referral-committee`
- **2018-06-14** REPORTED
- **2018-06-14** RULES REPORT CAL.238
- **2018-06-14** ORDERED TO THIRD READING RULES CAL.238
- **2018-06-18** REFERRED TO RULES `referral-committee`
- **2018-06-18** PASSED ASSEMBLY `passage`
- **2018-06-18** DELIVERED TO SENATE
- **2018-06-18** REFERRED TO RULES `referral-committee`
- **2018-06-19** SUBSTITUTED FOR S8831
- **2018-06-19** 3RD READING CAL.1887
- **2018-06-19** PASSED SENATE `passage`
- **2018-06-19** RETURNED TO ASSEMBLY
- **2018-11-26** DELIVERED TO GOVERNOR `executive-receipt`
- **2018-12-07** SIGNED CHAP.369 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/725a7c63-ab60-48f5-89d4-ae9f6f6b3042`. Confidence: reported (aggregated from official New York legislature records).