S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1956
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 18, 2019
                                ___________
 
 Introduced by M. of A. HAWLEY, KOLB, BARCLAY, MONTESANO, STEC, BRABENEC,
   DiPIETRO, ASHBY -- 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, 2020.
 
              

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02097-01-9