| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Mar 30, 2012 |
print number 2157a |
| Mar 30, 2012 |
amend and recommit to investigations and government operations |
| Jan 04, 2012 |
referred to investigations and government operations |
| Jan 18, 2011 |
referred to investigations and government operations |
Senate Bill S2157
2011-2012 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
2011-S2157 - Details
- See Assembly Version of this Bill:
- A1199
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S5130, A4006
2013-2014: A335
2015-2016: A3775
2017-2018: A1616
2019-2020: A1956
2021-2022: A5070
2023-2024: A1993
2011-S2157 - Sponsor Memo
BILL NUMBER:S2157
TITLE OF BILL:
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
PURPOSE OR GENERAL IDEA OF BILL:
Exempting active duty military personnel from state income tax as long
as they are a permanent resident of New York State and served federal
active duty outside New York for 90 days or longer during the tax
year.
SUMMARY OF SPECIFIC PROVISIONS:
This legislation will exempt military pay from New York State income
tax as long as certain requirements are met. Must maintain permanent
address in New York and served on federal active duty for more than 90
days or longer during the tax year. Maintained a permanent place of
abode outside of New York for the entire tax year, maintained an abode
in New York other than their permanent address while serving on
federal active duty orders. Note: Barracks, bachelor quarters, and
quarters assigned on board a vessel count as a permanent abode.
JUSTIFICATION:
This legislation will exempt New York State income taxes for military
personnel, this is necessary because they protect our freedoms both
2011-S2157 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2157
2011-2012 Regular Sessions
I N S E N A T E
January 18, 2011
___________
Introduced by Sen. McDONALD -- 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 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: (A) THE TAXPAYER
MAINTAINED 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;
(B) THE TAXPAYER MAINTAINED A PERMANENT PLACE OF ABODE OUTSIDE OF NEW
YORK STATE WHILE IN ACTIVE SERVICE FOR THE ENTIRE TAXABLE YEAR; OR (C)
THE TAXPAYER MAINTAINED AN ABODE IN NEW YORK STATE OTHER THAN SUCH
PERSON'S PERMANENT ADDRESS WHILE IN ACTIVE SERVICE; INCLUDING RESIDENCE
IN A MILITARY BARRACKS, BACHELOR'S QUARTERS OR ON BOARD A NAVAL VESSEL.
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, 2012.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
2011-S2157A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A1199
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S5130, A4006
2013-2014: A335
2015-2016: A3775
2017-2018: A1616
2019-2020: A1956
2021-2022: A5070
2023-2024: A1993
2011-S2157A (ACTIVE) - Sponsor Memo
BILL NUMBER:S2157A
TITLE OF BILL:
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
PURPOSE OR GENERAL IDEA OF BILL:
Exempting active duty military personnel from state income tax as long
as they are a permanent resident of New York State and served federal
active duty outside New York for 90 days or longer during the tax year.
SUMMARY OF SPECIFIC PROVISIONS:
This legislation will exempt military pay from New York State income
tax as long as certain requirements are met. Must maintain permanent
address in New York and served on federal active duty for more than
90 days or longer during the tax year. Maintained a permanent place
of abode outside of New York for the entire tax year, maintained an
abode in New York other than their permanent address while serving on
federal active duty orders. Note: Barracks, bachelor quarters, and
quarters assigned on board a vessel count as a permanent abode.
JUSTIFICATION:
This legislation will exempt New York State income taxes for military
personnel, this is necessary because they protect our freedoms both
home and abroad, while being taxed as a permanent resident. This
2011-S2157A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2157--A
2011-2012 Regular Sessions
I N S E N A T E
January 18, 2011
___________
Introduced by Sen. McDONALD -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
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: (A) THE TAXPAYER
MAINTAINED 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;
(B) THE TAXPAYER MAINTAINED A PERMANENT PLACE OF ABODE OUTSIDE OF NEW
YORK STATE WHILE IN ACTIVE SERVICE FOR THE ENTIRE TAXABLE YEAR; OR (C)
THE TAXPAYER MAINTAINED AN ABODE IN NEW YORK STATE OTHER THAN SUCH
PERSON'S PERMANENT ADDRESS WHILE IN ACTIVE SERVICE; INCLUDING RESIDENCE
IN A MILITARY BARRACKS, BACHELOR'S QUARTERS OR ON BOARD A NAVAL VESSEL.
For the purposes of this paragraph, the words "active service in the
armed forces of the United States" shall mean active duty (other than
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01435-02-2
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