S T A T E O F N E W Y O R K
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1616
2017-2018 Regular Sessions
I N A S S E M B L Y
January 12, 2017
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Introduced by M. of A. HAWLEY, KOLB, BUTLER, BARCLAY, MONTESANO -- 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.
§ 2. This act shall take effect immediately and shall apply to taxa-
ble years beginning on and after January 1, 2018.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01336-01-7