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Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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|---|---|
| Jan 15, 2014 |
print number 1097a |
| Jan 15, 2014 |
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 |
Senate Bill S1097A
2013-2014 Legislative Session
Sponsored By
(R) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Bill Amendments
co-Sponsors
(R, C, IP) Senate District
(R, C, IP) Senate District
(R, C) 53rd Senate District
(R, C) Senate District
2013-S1097 - Details
2013-S1097 - 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
2013-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
(R, C, IP) Senate District
(R, C, IP) Senate District
(R, C) 53rd Senate District
(R, C) Senate District
2013-S1097A (ACTIVE) - Details
2013-S1097A (ACTIVE) - 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.
2013-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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