senate Bill S146A

2011-2012 Legislative Session

Exempts veterans eighty-five years of age and older from the obligation to pay New York state income tax

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Archive: Last Bill Status - In Senate Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to investigations and government operations
Oct 24, 2011 print number 146a
amend and recommit to investigations and government operations
Jan 05, 2011 referred to investigations and government operations

S146 - Details

See Assembly Version of this Bill:
A1302A
Law Section:
Tax Law
Laws Affected:
Amd §601, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S7014, A10098

S146 - Summary

Exempts veterans eighty-five years of age and older from the obligation to pay New York state income tax.

S146 - Sponsor Memo

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

S146A (ACTIVE) - Details

See Assembly Version of this Bill:
A1302A
Law Section:
Tax Law
Laws Affected:
Amd §601, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S7014, A10098

S146A (ACTIVE) - Summary

Exempts veterans eighty-five years of age and older from the obligation to pay New York state income tax.

S146A (ACTIVE) - Sponsor Memo

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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