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 - Details

See Assembly Version of this Bill:
A6958A
Current Committee:
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 - Summary

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

S1097 - Sponsor Memo

S1097 - Bill Text download pdf

                    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.

Co-Sponsors

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S1097A (ACTIVE) - Details

See Assembly Version of this Bill:
A6958A
Current Committee:
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) - Summary

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

S1097A (ACTIVE) - Sponsor Memo

S1097A (ACTIVE) - Bill 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.

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