senate Bill S2157A

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:
A1199A
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:S2157A

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, 2013.

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

                                 2157--A

                       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 -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01435-02-2

S. 2157--A                          2

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, 2013.

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