NY State Senate Bill 2017-S6251

Archive: Last Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to veterans, homeland security and military affairs
May 11, 2017	referred to veterans, homeland security and military affairs

2017-S6251 (ACTIVE) - Details

Current Committee:: Senate Veterans, Homeland Security And Military Affairs
Law Section:: Tax Law
Laws Affected:: Add §696-a, Tax L

2017-S6251 (ACTIVE) - Summary

Relates to establishing the New York is honoring our military exemption act.

2017-S6251 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S6251

 TITLE OF BILL :  An act to amend the tax law, in relation to
establishing the "New York is Honoring Our Military Exemption Act"

 SUMMARY OF PROVISIONS :

Presently, the New York State tax law does not allow for individuals
serving in the armed forces whose home of record is New York to
require residence in New York. This bill will add a section 696-a to
the tax code entitled "New York is Honoring Our Military Exemption
Act," which will allow an individual serving in the military to
reacquire legal residence in New York, regardless of whether the
individual has a physical presence in New York. The military service
personnel need show intent to make New York that individual's state of
legal residence.

 JUSTIFICATION :

Active-duty military members are provided with a list of the 30 states
that either don't have income tax or exempt military members from
paying it and asked where they'd like to declare their residency. New
York residents who join the military are picking Texas or Florida as
their states of residence to save thousands of dollars in income tax.
Even those stationed at Fort Drum who are longtime New York natives
have declared residency in other states.

For virtually all soldiers and military members the choice is simple,
essentially a "no brainer" because they save money on the income taxes
by declaring in one the states that don't have income tax or exempt
military members from paying it.

For those service member who want to keep their right to vote in their
home state and register their cars in New York there is effectively no
opportunity to do so.

This bill doesn't cost the taxpayers anything because it's unlikely
active-duty members are paying New York income tax because they have
either claimed another state they've lived in or continue to claim
nonresident. Also, NYS would most likely notice an increase revenue by
having those who reclaim NY residency register their cars in state.

 LEGISLATIVE HISTORY :

None.

 FISCAL IMPLICATIONS :

None

 EFFECTIVE DATE :
This act shall take effect immediately.

2017-S6251 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6251
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               May 11, 2017
                                ___________
 
 Introduced  by  Sen.  COMRIE -- read twice and ordered printed, and when
   printed to be committed to the Committee on Veterans, Homeland Securi-
   ty and Military Affairs
 
 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

 S. 6251                             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.

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Senate Bill S6251

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Archive: Last Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs Committee

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2017-S6251 (ACTIVE) - Details

2017-S6251 (ACTIVE) - Summary

2017-S6251 (ACTIVE) - Sponsor Memo

2017-S6251 (ACTIVE) - Bill Text download pdf

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Sponsored By

Leroy Comrie

Archive: Last Bill Status - In Senate Committee Veterans, Homeland Security And Military Affairs Committee

Actions

2017-S6251 (ACTIVE) - Details

2017-S6251 (ACTIVE) - Summary

2017-S6251 (ACTIVE) - Sponsor Memo

2017-S6251 (ACTIVE) - Bill Text download pdf

Comments