senate Bill S2419

2013-2014 Legislative Session

Exempts World War II veterans from state personal income tax

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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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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 17, 2013 referred to investigations and government operations

S2419 - Bill Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add ยง616-a, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S3634A
2009-2010: S7576

S2419 - Bill Texts

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Exempts World War II veterans from state personal income tax; defines WWII veterans.

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BILL NUMBER:S2419

TITLE OF BILL:
An act
to amend the tax law, in relation to World War II veterans

PURPOSE:
To amend the law so that it exempts World War II veterans from state
personal income tax.

SUMMARY OF PROVISIONS:
The Tax law is amended by adding a new section 616-a which exempts
World War II veterans from the state income tax. World War II
veterans are defined as those who served in the armed forces from
December 7, 1941 to and including December 31, 1946.

JUSTIFICATION:
As the generation which fought in both the Pacific and the Atlantic
grows older, many of these individuals find themselves on a fixed
income, unable to deal with many medical and cost of living expenses.
In attempt to alleviate some of their stress this bill would exempt
them from the state income tax.

LEGISLATIVE HISTORY:
2010: S.7576 Held in Investigations & Government Operations

FISCAL IMPLICATIONS:
To be determined.

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

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

                                  2419

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 17, 2013
                               ___________

Introduced  by  Sen.  ADAMS  -- 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 World War II veterans

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  The  tax  law is amended by adding a new section 616-a to
read as follows:
  S 616-A. EXEMPTIONS OF WORLD WAR II VETERANS. (A)  FOR  TAXABLE  YEARS
BEGINNING  ON OR AFTER JANUARY FIRST, TWO THOUSAND FOURTEEN, A WORLD WAR
II VETERAN SHALL BE ENTITLED TO A FULL EXEMPTION FROM  THE  TAX  IMPOSED
UNDER THIS ARTICLE.
  (B)  FOR  THE PURPOSES OF THIS SECTION, "WORLD WAR II VETERAN" MEANS A
MEMBER OF THE ARMED FORCES OF THE UNITED STATES WHO  SERVED  THEREIN  AT
ANY TIME DURING WORLD WAR II, FROM THE SEVENTH DAY OF DECEMBER, NINETEEN
HUNDRED  FORTY-ONE,  TO  AND INCLUDING THE THIRTY-FIRST DAY OF DECEMBER,
NINETEEN HUNDRED FORTY-SIX, WHO WAS  HONORABLY  DISCHARGED  OR  RELEASED
UNDER HONORABLE CIRCUMSTANCES FROM SUCH SERVICE, WHO IS A CITIZEN OF THE
UNITED  STATES  OR AN ALIEN LAWFULLY ADMITTED FOR PERMANENT RESIDENCE IN
THE UNITED STATES AND WHO IS A RESIDENT OF THE STATE OF NEW YORK.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2014.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05582-01-3

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