Bill Text: NY S00220 | 2011-2012 | General Assembly | Introduced

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Bill Title: Exempts compensation for active military service from inclusion in a resident's adjusted gross income under certain circumstances.

Spectrum: Partisan Bill (Republican 8-0)

Status: (Introduced - Dead) 2012-05-16 - PRINT NUMBER 220B [S00220 Detail]

Download: New_York-2011-S00220-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          220
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 5, 2011
                                      ___________
       Introduced  by  Sens.  MAZIARZ, BONACIC, DeFRANCISCO, FUSCHILLO, GRIFFO,
         JOHNSON, LARKIN, SEWARD -- read twice and ordered  printed,  and  when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations
       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:
    1    Section 1. Paragraph 8 of subsection (c) of section  612  of  the  tax
    2  law,  as  amended by chapter 528 of the laws of 1964, is amended to read
    3  as follows:
    4    (8) Compensation received for active service in the  armed  forces  of
    5  the  United  States  [on or after October first, nineteen hundred sixty-
    6  one, and prior to September first, nineteen hundred sixty-two; provided,
    7  however, that the amount of such compensation to be deducted  shall  not
    8  exceed  one  hundred  dollars for each month of the taxable year, subse-
    9  quent to September, nineteen hundred sixty-one, during any part of which
   10  month the taxpayer was engaged in such service] IF  THE  TAXPAYER  MAIN-
   11  TAINED  A PERMANENT RESIDENCE IN NEW YORK STATE AND SERVED IN THE ACTIVE
   12  SERVICE IN THE ARMED FORCES OF THE UNITED STATES  OUTSIDE  OF  NEW  YORK
   13  STATE  FOR A PERIOD OF AT LEAST NINETY DAYS DURING THE TAXABLE YEAR. For
   14  the purposes of this paragraph, the words "active service in  the  armed
   15  forces  of  the  United  States"  shall mean active duty (other than for
   16  training) in the army, navy (including the marine corps), air  force  or
   17  coast  guard  of the United States as defined in title ten of the United
   18  States code.
   19    S 2.  This act shall take effect immediately and shall apply to  taxa-
   20  ble years beginning on and after January 1, 2011.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01060-01-1