BILL NUMBER:S2735               REVISED 05/02/11

TITLE OF BILL:
An act
to amend the tax law, in relation to establishing a personal tax
deduction for members of the United States Coast Guard Auxiliary

PURPOSE:
To grant a $3,000 personal income tax deduction to active members of
the United States Coast Guard Auxiliary who have been active members
for five or more years.

SUMMARY OF PROVISIONS:
Section one of the bill adds a new paragraph 39 of subsection (c) of
section 612 of the tax law that would allow an active member in the
United States Coast Guard Auxiliary a $3,000 state income tax
deduction provided that: (a) the member has served for at least five
years in the Coast Guard Auxiliary and (b) such membership is
certified by the chief director of the United States Coast Guard
Auxiliary.

EXISTING LAW:
None.

JUSTIFICATION:
The Coast Guard Auxiliary is the civilian, nonmilitary component of
              

the US Coast Guard, created by Congress in 1939. It is an all
volunteer, non paid, uniformed organization that directly supports
the Coast Guard in all of its missions, except direct military and
law enforcement actions. There are approximately 3,400 active
Auxiliary members in New York. They actively patrol our waterways,
assisting the Coast Guard in protecting our coastline from foreign
and domestic threats, educating the boating public, inspecting
commercial/pleasure boats and serving side-by-side with active duty
members of the Coast Guard at their stations and on their vessels.
They are ready for immediate call-out for a maritime emergency,
should the need arise as it did on September 11, 2001. The Auxiliary
provides and promotes: Homeland Security; Direct Coast Guard
Augmentation; Maritime Domain Awareness Patrols (MDA); Search and
Rescue (SAR); Public Education; Free Vessel Safety Checks; Marine
Environmental Protection; and U.S. Coast Guard Recruiting.
In 2004, the Auxiliary performed 8,321 Vessel Safety Checks, expended
18,121 hours in public education and the total volunteer hours
expended for all Auxiliary programs was 422,673. These volunteers
provide a difficult but necessary service that keep boaters in New
York safe. By providing the exemption, it would help maintain current
Auxiliary membership, assist in recruitment of new members, increase
membership morale, and
serve as a modest reward for the extraordinary service and
contribution of time, talent, dedication and personal wealth that the
Auxiliary brings to the community.

LEGISLATIVE HISTORY:
2009-2010: S.3447/A.9089

FISCAL IMPLICATIONS:


The Department of Taxation and Finance estimates that enactment of
this bill would result in a $90,000 revenue loss during SFY 2012-13
and a $350,000 revenue loss annually thereafter.

EFFECTIVE DATE:
This Act shall take effect on the first of January next succeeding the
date on which it shall have become a law.