S T A T E O F N E W Y O R K
________________________________________________________________________
3215
2009-2010 Regular Sessions
I N S E N A T E
March 12, 2009
___________
Introduced by Sens. MAZIARZ, BONACIC, DeFRANCISCO, FUSCHILLO, GRIFFO,
O. JOHNSON, LARKIN, MORAHAN, SEWARD, VOLKER -- read twice and ordered
printed, and when printed to be committed to the Committee on Investi-
gations and Government 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 THE TAXPAYER MAIN-
TAINED 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. 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, 2009.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02673-02-9