If last year most of his time was spent in New York is he resident their even though this year he may spend most
Moot point though as the minority who can claim this is infitesimally small. This legislation effects the majority of average N reg flyers who I am pretty sure don't keep apartments in New York........
The majority of N reg operators are ordinary people operating under a flag of convenience generally for the purposes of an IR. It is this people who are getting caught up in this.