S T A T E O F N E W Y O R K
________________________________________________________________________
693
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
___________
Introduced by M. of A. ROSENTHAL -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a personal tax
deduction for members of the United States Coast Guard Auxiliary
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 39 to read as follows:
(39) THREE THOUSAND DOLLARS FOR ANY TAXPAYER WHO, DURING THE TAXABLE
YEAR, WAS AN ENROLLED AND ACTIVE MEMBER OF THE UNITED STATES COAST GUARD
AUXILIARY AND HAS BEEN SO ENROLLED AND ACTIVE FOR FIVE OR MORE YEARS.
THE TAXPAYER SHALL HAVE BEEN CERTIFIED BY THE CHIEF DIRECTOR OF THE
UNITED STATES COAST GUARD AUXILIARY AS AN ENROLLED AND ACTIVE MEMBER OF
THE UNITED STATES COAST GUARD AUXILIARY FOR AT LEAST FIVE YEARS. THE
COMMISSIONER SHALL DETERMINE THE PROCEDURE FOR SUCH CERTIFICATION.
S 2. This act shall take effect on the first of January next succeed-
ing 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.
LBD02339-01-3