S T A T E   O F   N E W   Y O R K
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                                  3775
                       2015-2016 Regular Sessions
                          I N  A S S E M B L Y
                            January 27, 2015
                               ___________
Introduced  by  M.  of  A.  HAWLEY,  KOLB, BUTLER, BARCLAY, MONTESANO --
  Multi-Sponsored by -- M.  of A. TENNEY -- read once  and  referred  to
  the Committee on Ways and Means
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] IF:   (A)  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 TAXABLE YEAR;
(B)  THE  TAXPAYER  MAINTAINED A PERMANENT PLACE OF ABODE OUTSIDE OF NEW
YORK STATE WHILE IN ACTIVE SERVICE FOR THE ENTIRE TAXABLE YEAR;  OR  (C)
THE  TAXPAYER  MAINTAINED  AN  ABODE  IN  NEW YORK STATE OTHER THAN SUCH
PERSON'S PERMANENT ADDRESS WHILE IN ACTIVE SERVICE; INCLUDING  RESIDENCE
IN  A MILITARY BARRACKS, BACHELOR'S QUARTERS OR ON BOARD A NAVAL VESSEL.
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, 2016.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              
             
                          
                                      [ ] is old law to be omitted.
                                                           LBD02246-01-5