S T A T E O F N E W Y O R K
________________________________________________________________________
6794
2017-2018 Regular Sessions
I N A S S E M B L Y
March 17, 2017
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Introduced by M. of A. KEARNS -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to establishing the "New York
is Honoring Our Military Exemption Act"
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Short title. This act shall be known as the "New York is
Honoring Our Military Exemption Act".
§ 2. The tax law is amended by adding a new section 696-a to read as
follows:
§ 696-A. REACQUISITION OF RESIDENCY DURING ACTIVE DUTY MILITARY
SERVICE. (A) AN INDIVIDUAL SERVING IN THE ARMED FORCES OF THE UNITED
STATES, OR SERVING IN SUPPORT OF SUCH ARMED FORCES, WHOSE HOME OF RECORD
IS NEW YORK AND WHOSE STATE OF LEGAL RESIDENCE COMMENCING ON OR AFTER
JANUARY FIRST, TWO THOUSAND EIGHTEEN, IS A STATE OTHER THAN NEW YORK MAY
REACQUIRE LEGAL RESIDENCE IN THIS STATE, REGARDLESS OF WHETHER THE INDI-
VIDUAL HAS A PHYSICAL PRESENCE IN THIS STATE, IF THE INDIVIDUAL INTENDS
TO MAKE NEW YORK HIS OR HER STATE OF LEGAL RESIDENCE. FOR PURPOSES OF
THIS SUBDIVISION, EVIDENCE OF AN INTENT TO MAKE THIS STATE AN INDIVID-
UAL'S STATE OF LEGAL RESIDENCE MUST INCLUDE ONE OR MORE OF THE FOLLOW-
ING:
(1) REGISTERING TO VOTE IN THIS STATE;
(2) PURCHASING RESIDENTIAL PROPERTY OR AN UNIMPROVED RESIDENTIAL LOT
IN THIS STATE;
(3) TITLING AND REGISTERING A MOTOR VEHICLE IN THIS STATE;
(4) NOTIFYING THE STATE OF THE INDIVIDUAL'S PREVIOUS LEGAL RESIDENCE
OF THE INTENT TO MAKE NEW YORK THE INDIVIDUAL'S STATE OF LEGAL RESI-
DENCE; OR
(5) PREPARING A NEW LAST WILL AND TESTAMENT THAT INDICATES NEW YORK AS
THE INDIVIDUAL'S STATE OF LEGAL RESIDENCE.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09737-01-7
A. 6794 2
(B) THERE SHALL BE SUBTRACTED FROM FEDERAL TAXABLE INCOME, FOR INCOME
TAX YEARS COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND EIGHTEEN,
AN AMOUNT EQUAL TO ANY COMPENSATION RECEIVED FOR ACTIVE DUTY SERVICE IN
THE ARMED FORCES OF THE UNITED STATES BY AN INDIVIDUAL WHO HAS REAC-
QUIRED RESIDENCY IN THIS STATE PURSUANT TO SUBDIVISION (A) OF THIS
SECTION, TO THE EXTENT THAT THE COMPENSATION IS INCLUDED IN FEDERAL
TAXABLE INCOME.
(C) FOR PURPOSES OF THIS PARAGRAPH, AN INDIVIDUAL WHOSE ONLY SOURCE OF
INCOME IS COMPENSATION THAT IS SUBTRACTED FROM FEDERAL TAXABLE INCOME
UNDER SUBDIVISION (B) OF THIS SECTION NEED NOT FILE A RETURN.
(D) NO AMOUNT IS REQUIRED TO BE DEDUCTED AND WITHHELD FROM AN EMPLOY-
EE'S WAGES PURSUANT TO THIS SECTION FOR INCOME TAX DUE TO THIS STATE IF
THE EMPLOYEE'S WITHHOLDING CERTIFICATE INDICATES THAT THE COMPENSATION
IS ELIGIBLE TO BE SUBTRACTED FROM FEDERAL TAXABLE INCOME PURSUANT TO
SUBDIVISION (B) OF THIS SECTION.
§ 3. This act shall take effect on the ninetieth day after it shall
have become a law and shall apply to the taxable years beginning on or
after January 1, 2018.