senate Bill S1097A

2013-2014 Legislative Session

Exempts compensation for active military service from inclusion in a resident's adjusted gross income

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 15, 2014 print number 1097a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

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S1097 - Bill Details

See Assembly Version of this Bill:
A6958A
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S220B, A3039B
2009-2010: S3215, A4659

S1097 - Bill Texts

view summary

Exempts compensation for active military service from inclusion in a resident's adjusted gross income under certain circumstances.

view sponsor memo
BILL NUMBER:S1097

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
requirements. Additionally, Florida, Texas, New Hampshire, South
Dakota, Wyoming, Tennessee and Alaska collect no state income tax.

New York State currently faces the loss of many young educated
residents to other states due to job opportunities elsewhere. It
would be a shame to also lose residents in the armed forces who might
leave New York to establish residency in states with tax laws more
appealing to their situation. The men and women of the US armed
forces endure the hardship of being stationed away from their homes
and families. In light of their absence from New York State during
the majority of the year, the income they earn should not be subject
to state income tax.

LEGISLATIVE HISTORY:
S.220B/A.3039B of 2011-12: Amend and Recommit to Senate
Investigations & Government Operations
Committee
S.3215/A.4689 of 2009-10: Referred to Senate Investigations &
Government Operations Committee
S.3102/A.8266 of 2007-08: Referred to Senate Investigations &
Government Operations Committee

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2013.


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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1097

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  MAZIARZ,  BONACIC, DeFRANCISCO, LARKIN, SEWARD --
  read twice and ordered printed, and when printed to  be  committed  to
  the Committee on Investigations and Government 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] 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
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, 2013.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02290-01-3

Co-Sponsors

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S1097A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A6958A
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S220B, A3039B
2009-2010: S3215, A4659

S1097A (ACTIVE) - Bill Texts

view summary

Exempts compensation for active military service from inclusion in a resident's adjusted gross income under certain circumstances.

view sponsor memo
BILL NUMBER:S1097A

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 requirements.
Additionally, Florida, Texas, New Hampshire, South Dakota, Wyoming,
Tennessee and Alaska collect no state income tax.

New York State currently faces the loss of many young educated
residents to other states due to job opportunities elsewhere. It would
be a shame to also lose residents in the armed forces who might leave
New York to establish residency in states with tax laws more appealing
to their situation. The men and women of the US armed forces endure
the hardship of being stationed away from their homes and families. In
light of their absence from New York State during the majority of the
year, the income they earn should not be subject to state income tax.

LEGISLATIVE HISTORY: S.220B/A.3039B of 2011-12: Amend and Recommit to
Senate
Investigations & Government Operations Committee
S.3215/A.4689 of 2009-10: Referred to Senate Investigations &
Government Operations Committee S.3102/A.8266 of
2007-08: Referred to Senate Investigations &
Government Operations Committee

FISCAL IMPLICATIONS:To be determined.

EFFECTIVE DATE:This act shall take effect immediately and shall apply
to taxable years beginning on and after January 1, 2014.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1097--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  MAZIARZ,  BONACIC,  DeFRANCISCO,  GRIFFO, LARKIN,
  SEWARD -- read twice and ordered  printed,  and  when  printed  to  be
  committed to the Committee on Investigations and Government Operations
  -- recommitted to the Committee on Investigations and Government Oper-
  ations  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] 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
than for training) in the army, navy (including the marine  corps),  air

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02290-02-4

S. 1097--A                          2

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, 2014.

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