senate Bill S2157

Amended

Exempts compensation for active military service from inclusion in a resident's adjusted gross income

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 18 / Jan / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / Mar / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / Mar / 2012
    • PRINT NUMBER 2157A

Summary

Exempts compensation for active military service from inclusion in a resident's adjusted gross income under certain circumstances.

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Bill Details

See Assembly Version of this Bill:
A1199
Versions:
S2157
S2157A
Legislative Cycle:
2011-2012
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง612, Tax L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S5130, A4006
2007-2008: A6005A

Sponsor Memo

BILL NUMBER:S2157

TITLE OF BILL:
An act to amend the tax law, in relation to exempting compensation for
active military service from inclusion in a resident's adjusted gross
income

PURPOSE OR GENERAL IDEA OF BILL:
Exempting active duty military personnel from state income tax as long
as they are a permanent resident of New York State and served federal
active duty outside New York for 90 days or longer during the tax
year.

SUMMARY OF SPECIFIC PROVISIONS:
This legislation will exempt military pay from New York State income
tax as long as certain requirements are met. Must maintain permanent
address in New York and served on federal active duty for more than 90
days or longer during the tax year. Maintained a permanent place of
abode outside of New York for the entire tax year, maintained an abode
in New York other than their permanent address while serving on
federal active duty orders. Note: Barracks, bachelor quarters, and
quarters assigned on board a vessel count as a permanent abode.

JUSTIFICATION:
This legislation will exempt New York State income taxes for military
personnel, this is necessary because they protect our freedoms both
home and abroad, while being taxed as a permanent resident. This
legislation will change this inequity in the tax law for military
personnel.

PRIOR LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2012.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2157

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 18, 2011
                               ___________

Introduced  by Sen. McDONALD -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to exempting  compensation  for
  active  military service from inclusion in a resident's adjusted gross
  income

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Paragraph  8  of subsection (c) of section 612 of the tax
law, as amended by chapter 528 of the laws of 1964, is amended  to  read
as follows:
  (8)  Compensation  received  for active service in the armed forces of
the United States [on or after October first,  nineteen  hundred  sixty-
one, and prior to September first, nineteen hundred sixty-two; provided,
however,  that  the amount of such compensation to be deducted shall not
exceed one hundred dollars for each month of the  taxable  year,  subse-
quent to September, nineteen hundred sixty-one, during any part of which
month  the  taxpayer  was engaged in such service] IF:  (A) THE TAXPAYER
MAINTAINED A PERMANENT RESIDENCE IN NEW YORK STATE  AND  SERVED  IN  THE
ACTIVE  SERVICE  IN THE ARMED FORCES OF THE UNITED STATES OUTSIDE OF NEW
YORK STATE FOR A PERIOD OF AT LEAST NINETY DAYS DURING THE TAXABLE YEAR;
(B) THE TAXPAYER MAINTAINED A PERMANENT PLACE OF ABODE  OUTSIDE  OF  NEW
YORK  STATE  WHILE IN ACTIVE SERVICE FOR THE ENTIRE TAXABLE YEAR; OR (C)
THE TAXPAYER MAINTAINED AN ABODE IN  NEW  YORK  STATE  OTHER  THAN  SUCH
PERSON'S  PERMANENT ADDRESS WHILE IN ACTIVE SERVICE; INCLUDING RESIDENCE
IN A MILITARY BARRACKS, BACHELOR'S QUARTERS OR ON BOARD A NAVAL  VESSEL.
For  the  purposes  of  this paragraph, the words "active service in the
armed forces of the United States" shall mean active  duty  (other  than
for  training) in the army, navy (including the marine corps), air force
or coast guard of the United States as  defined  in  title  ten  of  the
United States code.
  S  2.  This act shall take effect immediately and shall apply to taxa-
ble years beginning on and after January 1, 2012.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01435-01-1

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