S T A T E O F N E W Y O R K
________________________________________________________________________
8730
2009-2010 Regular Sessions
I N A S S E M B L Y
June 4, 2009
___________
Introduced by M. of A. LAVINE -- read once and referred to the Committee
on Veterans' Affairs
AN ACT to amend the executive law, the public health law and the tax
law, in relation to providing certain benefits to veterans; and to
amend the social services law and the correction law, in relation to
requiring certain reports relating to veterans
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 353 of the executive law is amended by adding two
new subdivisions 20 and 21 to read as follows:
20. TO DEVELOP, IN CONSULTATION WITH THE DEPARTMENT OF HEALTH AND ANY
OTHER PRIVATE OR NOT-FOR-PROFIT INSTITUTIONS, A PROGRAM FOR THE IDEN-
TIFICATION, DIAGNOSIS, COUNSELING AND TREATMENT OF VETERANS WHO SUFFER
FROM POST-TRAUMATIC STRESS DISORDER AND BRAIN-RELATED INJURIES. SUCH
PROGRAM SHALL INCLUDE PROCEDURES FOR IDENTIFYING VETERANS WHO MAY NEED
ASSISTANCE AND INFORMATION AND OUTREACH TO MAKE VETERANS AWARE OF AVAIL-
ABLE PROGRAMS AND SERVICES.
21. TO DEVELOP AND PROVIDE EDUCATIONAL, SOCIAL AND HEALTH RELATED
BENEFITS AND SERVICES TO VETERANS AND THEIR IMMEDIATE FAMILIES.
S 2. The executive law is amended by adding two new sections 353-a and
353-b to read as follows:
S 353-A. REPORTING ON SUICIDE RATES OF VETERANS. THE DIVISION, BY AND
THROUGH THE STATE DIRECTOR OR HIS DULY AUTHORIZED OFFICER OR EMPLOYEE,
SHALL ESTABLISH PROGRAMS AND PROCEDURES FOR MONITORING RATES OF SUICIDE
AMONG VETERANS. SUCH REPORT SHALL STUDY THE INCIDENCE OF DEATHS
REPORTED AS SUICIDES AMONG VETERANS IN THIS STATE. IT SHALL BE
COMPLETED ANNUALLY AND SHALL BE PROVIDED TO THE GOVERNOR AND THE LEGIS-
LATURE. THE DIRECTOR SHALL DETERMINE WHAT ADDITIONAL INFORMATION SHALL
BE MADE A PART OF SUCH REPORT INCLUDING, BUT NOT LIMITED TO, NON-CLASSI-
FIED INFORMATION RELATING TO THE SERVICE OF SUCH VETERANS, PREVIOUS
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10659-03-9
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MEDICAL HISTORY, LENGTH AND TYPE OF SERVICE AND ANY OTHER FACTORS WHICH
MAY BE RELEVANT TO THE INCIDENCE OF SUICIDE AMONG VETERANS.
S 353-B. REPORTING ON RATES OF HOMELESSNESS AMONG VETERANS. THE DIVI-
SION, BY AND THROUGH THE STATE DIRECTOR OR HIS DULY AUTHORIZED OFFICER
OR EMPLOYEE, SHALL ESTABLISH PROGRAMS AND PROCEDURES FOR MONITORING
RATES OF HOMELESSNESS AMONG VETERANS. SUCH REPORT SHALL STUDY THE INCI-
DENCE OF HOMELESSNESS AMONG VETERANS IN THIS STATE. IT SHALL BE
COMPLETED ANNUALLY AND SHALL BE PROVIDED TO THE GOVERNOR AND THE LEGIS-
LATURE. SUCH STUDY SHALL PROVIDE INFORMATION GATHERED FROM LOCAL SOCIAL
SERVICES DISTRICTS AND SHELTERS RUN BY NOT-FOR-PROFIT ORGANIZATIONS.
SUCH REPORT MAY ALSO INCLUDE ANY OTHER INFORMATION RELEVANT TO THE
INCIDENCE OF HOMELESSNESS AMONG VETERANS AND ANY PROGRAMS CURRENTLY
SERVING SUCH POPULATION SPECIFICALLY.
S 3. Subdivision 1 of section 3803 of the public health law, as
amended by chapter 743 of the laws of 2006, is amended to read as
follows:
1. There is hereby created within the department the veterans health
care information program (referred to in this section as the "program"),
which shall provide information on health issues associated with mili-
tary duty, including but not limited to Agent Orange, Gulf War
Syndromes, toxic materials or harmful physical agents such as, depleted
uranium, and hepatitis C, AND SPECIFIC MENTAL AND PHYSICAL HEALTH ISSUES
INCLUDING POST-TRAUMATIC STRESS DISORDER AND BRAIN-RELATED INJURIES, for
veterans, their surviving spouses and health care providers.
S 4. The tax law is amended by adding a new section 31 to read as
follows:
S 31. NATIONAL GUARD AND RESERVIST COMPENSATION TAX CREDIT. (A) ALLOW-
ANCE OF CREDIT. A TAXPAYER SUBJECT TO TAX UNDER ARTICLE NINE, NINE-A,
TWENTY-TWO, THIRTY-TWO OR THIRTY-THREE OF THIS CHAPTER SHALL BE ALLOWED
A CREDIT AGAINST SUCH TAX IN AN AMOUNT EQUAL TO ANY COMPENSATION WHICH
IS PAID TO AN EMPLOYEE WHO IS A MEMBER OF THE ORGANIZED MILITIA OR OF
RESERVE FORCES OR RESERVE COMPONENTS OF THE ARMED FORCES OF THE UNITED
STATES WHILE SUCH EMPLOYEE IS ON ACTIVE DUTY AS SUCH TERM IS DEFINED IN
THE MILITARY LAW.
(B) A TAXPAYER WISHING TO CLAIM A CREDIT UNDER THIS SECTION SHALL
ANNUALLY CERTIFY TO THE COMMISSIONER, ON FORMS SUPPLIED BY THE COMMIS-
SIONER, AMOUNTS PAID TO ELIGIBLE EMPLOYEES SERVING ON ACTIVE DUTY.
(C) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
(1) ARTICLE 9: SECTION 187-O.
(2) ARTICLE 9-A: SECTION 210: SUBDIVISION 41.
(3) ARTICLE 22: SECTION 606: SUBSECTION (QQ).
(4) ARTICLE 32: SECTION 1456: SUBSECTION (U).
(5) ARTICLE 33: SECTION 1511: SUBDIVISION (Y).
S 5. The tax law is amended by adding a new section 187-o to read as
follows:
S 187-O. NATIONAL GUARD AND RESERVIST COMPENSATION TAX CREDIT. 1.
ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE
COMPUTED AS PROVIDED IN SUBDIVISION (A) OF SECTION THIRTY-ONE OF THIS
CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
2. APPLICATION OF CREDIT. IN NO EVENT SHALL THE CREDIT UNDER THIS
SECTION BE ALLOWED IN AN AMOUNT WHICH WILL REDUCE THE TAX PAYABLE TO
LESS THAN THE APPLICABLE MINIMUM TAX FIXED BY SECTION ONE HUNDRED EIGHT-
Y-THREE OR ONE HUNDRED EIGHTY-FIVE OF THIS ARTICLE. IF, HOWEVER, THE
AMOUNT OF CREDIT ALLOWABLE UNDER THIS SECTION FOR ANY TAXABLE YEAR
REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN
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SUCH TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF
SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
S 6. Section 210 of the tax law is amended by adding a new subdivision
41 to read as follows:
41. NATIONAL GUARD AND RESERVIST COMPENSATION TAX CREDIT. (A) ALLOW-
ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED IN SECTION THIRTY-ONE OF THIS CHAPTER, AGAINST THE TAX IMPOSED
BY THIS ARTICLE.
(B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE HIGHER AMOUNT PRESCRIBED IN SUBDIVISION ONE OF THIS SECTION.
HOWEVER, IF THE AMOUNT OF CREDITS ALLOWED UNDER THIS SUBDIVISION FOR ANY
TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS
NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT
OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF
SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE
PROVISIONS OF SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF
THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
S 7. Section 606 of the tax law is amended by adding a new subsection
(qq) to read as follows:
(QQ) NATIONAL GUARD AND RESERVIST COMPENSATION TAX CREDIT. (1) ALLOW-
ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED IN SECTION THIRTY-ONE OF THIS CHAPTER, AGAINST THE TAX IMPOSED
BY THIS ARTICLE.
(2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
SHALL BE PAID THEREON.
S 8. Section 1456 of the tax law is amended by adding a new
subsection (u) to read as follows:
(U) NATIONAL GUARD AND RESERVIST COMPENSATING TAX CREDIT. (1) ALLOW-
ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED IN SECTION THIRTY-ONE OF THIS CHAPTER, AGAINST THE TAX IMPOSED
BY THIS ARTICLE.
(2) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBSECTION
FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE MINIMUM TAX FIXED BY SUBSECTION (B) OF SECTION FOURTEEN HUNDRED
FIFTY-FIVE OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF CREDITS ALLOWED
UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH
AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR
SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND EIGHTY-SIX OF
THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF SUBSECTION (C) OF
SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO
INTEREST SHALL BE PAID THEREON.
S 9. Section 1511 of the tax law is amended by adding a new subdivi-
sion (y) to read as follows:
(Y) NATIONAL GUARD AND RESERVIST COMPENSATION TAX CREDIT. (1) ALLOW-
ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED IN SECTION THIRTY-ONE OF THIS CHAPTER, AGAINST THE TAX IMPOSED
BY THIS ARTICLE.
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(2) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE MINIMUM FIXED BY PARAGRAPH FOUR OF SUBDIVISION (A) OF SECTION
FIFTEEN HUNDRED TWO OR SECTION FIFTEEN HUNDRED TWO-A OF THIS ARTICLE.
HOWEVER, IF THE AMOUNT OF CREDITS ALLOWED UNDER THIS SUBDIVISION FOR ANY
TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS
NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT
OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF
SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE
PROVISIONS OF SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF
THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
S 10. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xxxi) to read as
follows:
(XXXI) CREDIT FOR NATIONAL AMOUNT OF CREDIT UNDER
GUARD AND RESERVATION SUBDIVISION FORTY-ONE OF
COMPENSATION UNDER SECTION TWO HUNDRED TEN
SUBSECTION (QQ) OR UNDER SUBSECTION (U)
OF SECTION FOURTEEN
HUNDRED FIFTY-SIX
S 11. Section 95 of the social services law is amended by adding a new
subdivision 12 to read as follows:
12. THE COMMISSIONER OF THE OFFICE OF TEMPORARY AND DISABILITY ASSIST-
ANCE SHALL SUBMIT AN ANNUAL REPORT TO THE LEGISLATURE, NOT LATER THAN
DECEMBER THIRTY-FIRST OF EACH YEAR, DETAILING THE NUMBER OF MILITARY
VETERANS AND FAMILIES OF MILITARY PERSONNEL WHO HAVE BEEN DEPLOYED FOR
ACTIVE MILITARY DUTY IN THE ARMED FORCES OF THE UNITED STATES WHO ARE IN
RECEIPT OF FOOD STAMPS OR ARE PARTICIPATING IN A FOOD ASSISTANCE PROGRAM
UNDER THIS SECTION.
S 12. Section 71 of the correction law is amended by adding a new
subdivision 8 to read as follows:
8. THE COMMISSIONER SHALL, WITHIN ONE HUNDRED EIGHTY DAYS AFTER THE
EFFECTIVE DATE OF THIS SUBDIVISION, AND ANNUALLY THEREAFTER, DETERMINE
AND REPORT TO THE LEGISLATURE ON THE NUMBER OF INMATES CURRENTLY IN THE
CUSTODY OF THE DEPARTMENT, INCLUDING PERSONS SERVING SENTENCES IN ANY
LOCAL CORRECTIONAL FACILITY, WHO ARE VETERANS OF THE ARMED FORCES OF THE
UNITED STATES. THE COMMISSIONER SHALL DEVELOP RULES AND REGULATIONS TO
PROVIDE FOR THE IDENTIFICATION OF VETERANS UPON COMMITMENT OF SUCH
PERSONS TO THE CUSTODY OF THE DEPARTMENT.
S 13. This act shall take effect immediately; provided that sections
four through ten of this act shall apply to taxable years beginning on
or after January 1, 2010.