senate Bill S1097
(R) 0 Senate District
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
Exempts compensation for active military service from inclusion in a resident's adjusted gross income under certain circumstances.
- See Assembly Version of this Bill:
- Legislative Cycle:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Previous Legislative Cycles:
2011-2012: S220B, A3039B, S220B
2009-2010: S3215, A4659, S3215
TITLE OF BILL:
to amend the tax law, in relation to exempting compensation for active
military service from inclusion in a resident's adjusted gross income
Exempts compensation for active military service from inclusion in a
resident's adjusted gross income.
SUMMARY OF PROVISIONS:
Amends section 1, paragraph 8 of subsection c of section 612 of the
tax law to exempt compensation for military service from income
earned out of state by New York State residents in the armed forces.
New York State currently requires residents who serve in the armed
forces and are stationed out of state to pay state taxes. Many of
these people will change their state of residence once they are
stationed in a state that does not require active duty military to
pay state income tax. Currently Minnesota, Montana, Oregon, Illinois
and Pennsylvania do not require residents who are active duty
military personnel and stationed out of state to pay state income
taxes. Many states, such as Arkansas, Indiana, Oklahoma and Virginia
give partial exemptions to active duty military from state income tax
requirements. Additionally, Florida, Texas, New Hampshire, South
Dakota, Wyoming, Tennessee and Alaska collect no state income tax.
New York State currently faces the loss of many young educated
residents to other states due to job opportunities elsewhere. It
would be a shame to also lose residents in the armed forces who might
leave New York to establish residency in states with tax laws more
appealing to their situation. The men and women of the US armed
forces endure the hardship of being stationed away from their homes
and families. In light of their absence from New York State during
the majority of the year, the income they earn should not be subject
to state income tax.
S.220B/A.3039B of 2011-12: Amend and Recommit to Senate
Investigations & Government Operations
S.3215/A.4689 of 2009-10: Referred to Senate Investigations &
Government Operations Committee
S.3102/A.8266 of 2007-08: Referred to Senate Investigations &
Government Operations Committee
To be determined.
This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2013.
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