S T A T E O F N E W Y O R K
________________________________________________________________________
6210
2013-2014 Regular Sessions
I N A S S E M B L Y
March 15, 2013
___________
Introduced by M. of A. TEDISCO, BUTLER, RAIA, THIELE, MILLER -- read
once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing an exemption
from the state personal income tax for certain veterans seventy-five
years of age or older
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 (g-1) to read as follows:
(G-1) EXEMPT VETERANS. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO
THE CONTRARY, A TAXPAYER SHALL BE EXEMPT FROM THE TAX UNDER THIS ARTICLE
IF HE OR SHE IS A VETERAN OF THE ARMED FORCES OF THE UNITED STATES, AS
DEFINED IN SECTION THIRTEEN-A OF THE GENERAL CONSTRUCTION LAW, WITH AN
ANNUAL TOTAL GROSS INCOME OF LESS THAN FORTY THOUSAND DOLLARS AND IS
SEVENTY-FIVE YEARS OF AGE OR OLDER.
S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after the first of January next succeeding the
date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08191-01-3