| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 28, 2016 |
print number 3240a |
| Jan 28, 2016 |
amend and recommit to investigations and government operations |
| Jan 06, 2016 |
referred to investigations and government operations |
| Feb 03, 2015 |
referred to investigations and government operations |
Senate Bill S3240A
2015-2016 Legislative Session
Sponsored By
(R) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
co-Sponsors
(R, C, IP) Senate District
2015-S3240 - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S3215
2011-2012: S220
2013-2014: S1097
2015-S3240 - Sponsor Memo
BILL NUMBER:S3240
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 Montana, Oregon, and Illinois do not
require residents who are active duty military personnel and stationed
out of state to pay state income taxes. Several states, such as
2015-S3240 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
3240
2015-2016 Regular Sessions
I N S E N A T E
February 3, 2015
___________
Introduced by Sen. CROCI -- 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 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, 2015.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01630-01-5
co-Sponsors
(R, C, IP) Senate District
2015-S3240A (ACTIVE) - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S3215
2011-2012: S220
2013-2014: S1097
2015-S3240A (ACTIVE) - Sponsor Memo
BILL NUMBER: S3240A
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 Montana, Oregon, and Illinois do not
2015-S3240A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
3240--A
2015-2016 Regular Sessions
I N S E N A T E
February 3, 2015
___________
Introduced by Sens. CROCI, FUNKE -- read twice and ordered printed, and
when printed to be committed to the Committee on Investigations and
Government Operations -- recommitted to the Committee on Investi-
gations and Government Operations 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
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
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