| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 04, 2012 |
referred to investigations and government operations |
| Oct 24, 2011 |
print number 146a |
| Oct 24, 2011 |
amend and recommit to investigations and government operations |
| Jan 05, 2011 |
referred to investigations and government operations |
Senate Bill S146A
2011-2012 Legislative Session
Sponsored By
(R) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
2011-S146 - Details
- See Assembly Version of this Bill:
- A1302
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §601, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S7014, A10098
2013-2014: S1050, A332
2015-2016: A3770
2017-2018: A1565
2019-2020: A1941
2021-2022: A5033
2023-2024: A2050
2025-2026: A2343
2011-S146 - Sponsor Memo
BILL NUMBER:S146
TITLE OF BILL:
An act
to amend the tax law, in relation to exempting veterans eighty-five
years of age and older from the obligation to pay New York state income
tax
PURPOSE:
This bill will exempt veterans eighty-five years of age and
older from the obligation to pay New York state income tax.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Section 601 of the tax is
amended by adding a new subsection (d-1) to read as follows:
(d-1) Notwithstanding the provisions of subsections (a), (b), (c) and
(d) of this section, for taxable years beginning after December
thirty-first, two thousand ten, the income of any resident individual
eighty-five years of age and older who qualifies as a veteran under
the provisions of subdivision three of section three hundred fifty of
the executive law shall be exempt from taxation under this article
regardless of whether such income is subject to federal income
taxation.
JUSTIFICATION:
2011-S146 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
146
2011-2012 Regular Sessions
I N S E N A T E
(PREFILED)
January 5, 2011
___________
Introduced by Sen. MAZIARZ -- 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 veterans eighty-
five years of age and older from the obligation to pay New York state
income tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 601 of the tax law is amended by adding a new
subsection (d-1) to read as follows:
(D-1) NOTWITHSTANDING THE PROVISIONS OF SUBSECTIONS (A), (B), (C) AND
(D) OF THIS SECTION, FOR TAXABLE YEARS BEGINNING AFTER DECEMBER THIRTY-
FIRST, TWO THOUSAND ELEVEN, THE INCOME OF ANY RESIDENT INDIVIDUAL EIGHT-
Y-FIVE YEARS OF AGE AND OLDER WHO QUALIFIES AS A VETERAN UNDER THE
PROVISIONS OF SUBDIVISION THREE OF SECTION THREE HUNDRED FIFTY OF THE
EXECUTIVE LAW SHALL BE EXEMPT FROM TAXATION UNDER THIS ARTICLE REGARD-
LESS OF WHETHER SUCH INCOME IS SUBJECT TO FEDERAL INCOME TAXATION.
S 2. This act shall take effect immediately and shall apply to all
taxable years commencing on or after January 1, 2012.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01219-01-1
2011-S146A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A1302
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §601, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S7014, A10098
2013-2014: S1050, A332
2015-2016: A3770
2017-2018: A1565
2019-2020: A1941
2021-2022: A5033
2023-2024: A2050
2025-2026: A2343
2011-S146A (ACTIVE) - Sponsor Memo
BILL NUMBER:S146A
TITLE OF BILL:
An act to amend the tax law, in relation to exempting veterans eighty-
five years of age and older from the obligation to pay New York state
income tax
PURPOSE:
This bill will exempt veterans eighty-five years of age and older from
the obligation to pay New York state income tax.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Section 601 of the tax is amended by adding a new subsection
(d-1) to read as follows:
(d-1) Notwithstanding the provisions of subsections (a), (b), (c) and
(d) of this section, for taxable years beginning after December thirty-
first, two thousand ten, the income of any resident individual eighty-
five years of age and older who qualifies as a veteran under the
provisions of subdivision three of section three hundred fifty of the
executive law shall be exempt from taxation under this article regard-
less of whether such income is subject to federal income taxation.
JUSTIFICATION:
After serving our country with honor and courage the veterans of New
York state who reach the milestone of eighty-five years young, who have
2011-S146A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
146--A
2011-2012 Regular Sessions
I N S E N A T E
(PREFILED)
January 5, 2011
___________
Introduced by Sen. MAZIARZ -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to exempting veterans eighty-
five years of age and older from the obligation to pay New York state
income tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (i) of section 601 of the tax law is relettered
subsection (j) and a new subsection (i) is added to read as follows:
(I) VETERANS OVER EIGHTY-FIVE YEARS OF AGE. NOTWITHSTANDING THE
PROVISIONS OF SUBSECTIONS (A), (B), (C) AND (D) OF THIS SECTION AND ANY
OTHER PROVISION OF THIS ARTICLE, FOR TAXABLE YEARS BEGINNING AFTER
DECEMBER THIRTY-FIRST, TWO THOUSAND TWELVE, THE GROSS INCOME OF A RESI-
DENT INDIVIDUAL WHO IS AT LEAST EIGHTY-FIVE YEARS OF AGE AS OF DECEMBER
THIRTY-FIRST OF THE TAXABLE YEAR FOR WHICH THE EXEMPTION IS CLAIMED AND
WHO QUALIFIES AS A VETERAN UNDER THE PROVISIONS OF SUBDIVISION THREE OF
SECTION THREE HUNDRED FIFTY OF THE EXECUTIVE LAW SHALL BE EXEMPT FROM
TAX UNDER THIS ARTICLE REGARDLESS OF WHETHER SUCH INCOME IS SUBJECT TO
FEDERAL INCOME TAXATION.
S 2. This act shall take effect immediately and shall apply to all
taxable years beginning on or after January 1, 2013.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01219-02-1
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