| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| May 16, 2012 |
print number 220b |
| May 16, 2012 |
amend and recommit to investigations and government operations |
| Jan 13, 2012 |
print number 220a |
| Jan 13, 2012 |
amend and recommit to investigations and government operations |
| Jan 04, 2012 |
referred to investigations and government operations |
| May 24, 2011 |
reported and committed to finance |
| Jan 05, 2011 |
referred to investigations and government operations |
Senate Bill S220B
2011-2012 Legislative Session
Sponsored By
(R) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Votes
Bill Amendments
co-Sponsors
(R, C, IP) Senate District
(R, C, IP) Senate District
(R) Senate District
(R, C) 53rd Senate District
2011-S220 - Details
2011-S220 - Sponsor Memo
BILL NUMBER:S220
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:
Exempts compensation for active military service from inclusion in a
resident's adjusted gross income.
SUMMARY OF PROVISIONS:
Amends section 1, paragraph 8 of subsection c of section 612 of the
tax law to exempt compensation for military service from income
earned out of state by New York State residents in the armed forces.
JUSTIFICATION:
New York State currently requires residents who serve in the armed
forces and are stationed out of state to pay state taxes. Many of
these people will change their state of residence once they are
stationed in a state that does not require active duty military to
pay state income tax. Currently Minnesota, Montana, Oregon, Illinois
and Pennsylvania do not require residents who are active duty
military personnel and stationed out of state to pay state income
taxes. Many states, such as Arkansas, Indiana, Oklahoma and Virginia
give partial exemptions to active duty military from state income tax
2011-S220 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
220
2011-2012 Regular Sessions
I N S E N A T E
(PREFILED)
January 5, 2011
___________
Introduced by Sens. MAZIARZ, BONACIC, DeFRANCISCO, FUSCHILLO, GRIFFO,
JOHNSON, LARKIN, SEWARD -- 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 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, 2011.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01060-01-1
co-Sponsors
(R, C, IP) Senate District
(R, C, IP) Senate District
(R) Senate District
(R, C) 53rd Senate District
2011-S220A - Details
2011-S220A - Sponsor Memo
BILL NUMBER:S220A
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:
Exempts compensation for active military service from
inclusion in a resident's adjusted gross income.
SUMMARY OF PROVISIONS:
Amends section 1, paragraph 8 of subsection c
of section 612 of the tax law to exempt compensation for military
service from income earned out of state by New York State residents
in the armed forces.
JUSTIFICATION:
New York State currently requires residents who serve
in the armed forces and are stationed out of state to pay state taxes.
Many of these people will change their state of residence once they
are stationed in a state that does not require active duty military
to pay state income tax. Currently Minnesota, Montana, Oregon,
Illinois and Pennsylvania do not require residents who are active
duty military personnel and stationed out of state to pay state
income taxes. Many states, such as Arkansas, Indiana, Oklahoma and
2011-S220A - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
220--A
2011-2012 Regular Sessions
I N S E N A T E
(PREFILED)
January 5, 2011
___________
Introduced by Sens. MAZIARZ, BONACIC, DeFRANCISCO, FUSCHILLO, GRIFFO,
JOHNSON, LARKIN, SEWARD -- 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 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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
co-Sponsors
(R, C, IP) Senate District
(R, C, IP) Senate District
(R) Senate District
(R, C) 53rd Senate District
2011-S220B (ACTIVE) - Details
2011-S220B (ACTIVE) - Sponsor Memo
BILL NUMBER:S220B
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:
Exempts compensation for active military service from inclusion in a
resident's adjusted gross income.
SUMMARY OF PROVISIONS:
Amends section 1, paragraph 8 of subsection c of section 612 of the
tax law to exempt compensation for military service from income
earned out of state by New York State residents in the armed forces.
JUSTIFICATION:
New York State currently requires residents who serve in the armed
forces and are stationed out of state to pay state taxes. Many of
these people will change their state of residence once they are
stationed in a state that does not require active duty military to
pay state income tax. Currently Minnesota, Montana, Oregon, Illinois
and Pennsylvania do not require residents who are active duty
military personnel and stationed out of state to pay state income
taxes. Many states, such as Arkansas, Indiana, Oklahoma and Virginia
give partial exemptions to active duty military from state income tax
2011-S220B (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
220--B
2011-2012 Regular Sessions
I N S E N A T E
(PREFILED)
January 5, 2011
___________
Introduced by Sens. MAZIARZ, BONACIC, DeFRANCISCO, FUSCHILLO, GRIFFO,
JOHNSON, LARKIN, SEWARD -- 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 -- 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] TO THE EXTENT INCLUDIBLE
IN GROSS INCOME FOR FEDERAL INCOME TAX PURPOSES AND NOT OTHERWISE
EXCLUDED PURSUANT TO PARAGRAPH EIGHT-C OF THIS SUBSECTION, IF 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 TAXA-
BLE YEAR. For the purposes of this paragraph, the words "active service
in the armed forces of the United States" shall mean active duty (other
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.