S T A T E O F N E W Y O R K
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2419
2013-2014 Regular Sessions
I N S E N A T E
January 17, 2013
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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