S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1458
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 15, 2019
                                ___________
 
 Introduced  by  M.  of A. CROUCH, MORINELLO -- read once and referred to
   the Committee on Ways and Means
 
 AN ACT to amend the tax law and the administrative code of the  city  of
   New  York,  in  relation  to  subtracting  certain pensions from other
   states from adjusted gross income

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 3 of subsection (c) of section 612 of the tax law
 is amended by adding a new subparagraph (iii) to read as follows:
   (III)  PENSIONS  TO  OFFICERS AND EMPLOYEES OF ANY STATE OF THE UNITED
 STATES, OR ANY AGENCY OR INSTRUMENTALITY  OF  ANY  SUCH  STATE,  TO  THE
 EXTENT INCLUDIBLE IN GROSS INCOME FOR FEDERAL INCOME TAX PURPOSES;
   § 2. Paragraph 3 of subdivision (c) of section 11-1712 of the adminis-
 trative code of the city of New York is amended by adding a new subpara-
 graph (iii) to read as follows:
   (III)  PENSIONS  TO  OFFICERS AND EMPLOYEES OF ANY STATE OF THE UNITED
 STATES, OR ANY AGENCY OR INSTRUMENTALITY  OF  ANY  SUCH  STATE,  TO  THE
 EXTENT INCLUDIBLE IN GROSS INCOME FOR FEDERAL INCOME TAX PURPOSES;
   § 3. This act shall take effect immediately and shall apply to pension
 benefits  of any state of the United States except for New York received
 in taxable years beginning on or after January 1, 2020.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03053-01-9