STATE OF NEW YORK ________________________________________________________________________ 3326 2025-2026 Regular Sessions IN SENATE January 24, 2025 ___________ Introduced by Sens. ASHBY, BORRELLO, HELMING, MATTERA, OBERACKER, PALUM- BO, RHOADS, ROLISON, STEC, WEBER, WEIK -- read twice and ordered printed, and when printed to be committed to the Committee on Veter- ans, Homeland Security and Military Affairs AN ACT to amend the military law, the state finance law, the civil prac- tice law and rules, the tax law and the executive law, in relation to establishing the "New York's Own combat veterans healthcare choice program act" The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Short title. This act shall be known and may be cited as 2 the "New York's Own combat veterans healthcare choice program act". 3 § 2. The military law is amended by adding a new section 216-a to read 4 as follows: 5 § 216-a. Medical care when injured or disabled in combat zone. 1. Any 6 New York resident member of the organized militia who shall, when on 7 active duty in a combat zone, designated by the president of the United 8 States during Operation Enduring Freedom or Operation Iraqi Freedom, for 9 three hundred sixty days or more on orders issued by the governor, the 10 commanding general of the New York army national guard, the commanding 11 officer of the New York air national guard or the commanding officer of 12 the naval militia, receive any wound or injury, or incur or contract any 13 disability or disease, by reason of such duty, or who shall without 14 fault or neglect on such service member's part be wounded or disabled 15 while performing any lawfully ordered duty while in such a combat zone, 16 which shall incapacitate such service member, and who is unable to 17 receive timely or adequate healthcare services from the federal Depart- 18 ment of Veterans Affairs within ninety days of making application for 19 such services shall receive the payment into such service member's New 20 York combat veterans healthcare choice account established pursuant to 21 article fourteen of this chapter for care and medical treatment if EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD03773-01-5S. 3326 2 1 authority therefor is granted by the adjutant general, expenses for such 2 care and medical attendance as are necessary for the appropriate treat- 3 ment of the wound, injury, disease or disability may be paid from the 4 New York combat veterans healthcare choice account as provided in arti- 5 cle fourteen of this chapter until treatment is provided by the federal 6 Veterans Administration, or the incapacity resulting from such wound, 7 injury, disease or disability cannot be materially improved by further 8 care or treatment. The determination of whether such injury or disease 9 was incurred while performing such lawfully ordered active duty in a 10 combat zone, designated by the president of the United States during 11 Operation Enduring Freedom or Operation Iraqi Freedom, shall be in 12 accordance with this section and such regulations as may be prescribed 13 by the adjutant general. 14 2. If care for such a service member is approved by the adjutant 15 general and the service member shall have created a New York combat 16 veterans healthcare choice account in accordance with article fourteen 17 of this chapter, the state shall make a payment of five thousand dollars 18 into such service member's combat veterans healthcare choice account. 19 Such payment shall not exceed five thousand dollars in any calendar year 20 and shall be discontinued upon the service member receiving care from 21 the federal Department of Veterans Affairs for the injuries or disabili- 22 ties sustained while in qualified state service. 23 3. None of the benefits provided by subdivision one of this section 24 shall be paid or allowed unless a claim therefor has been presented to 25 the adjutant general within three years after the date when such wound, 26 injury, disease or disability was incurred, or from the date of discov- 27 ery of such wound, injury, disease or disability. None of the benefits 28 provided by subdivision one of this section shall be paid or allowed by 29 the state for any period during which such member of the organized mili- 30 tia is entitled to receive the same as a charge against federal funds. 31 4. a. Where a claim is made under this section the adjutant general 32 will make a determination as to whether valid application or attempt to 33 schedule an appointment to file an application for care was made to the 34 federal Veterans Administration and whether ninety days shall have 35 passed since such application or attempt was made. The adjutant general 36 may cause examinations of the claimant to be made from time to time by a 37 physician, surgeon or dentist designated for the purpose by the adjutant 38 general, and the adjutant general may direct the removal of a claimant 39 to, and such claimant's treatment in, a hospital designated by the adju- 40 tant general, and if the claimant refuses to permit any such examination 41 or if such claimant refuses to go to such hospital or to follow the 42 advice given or treatment prescribed for such claimant therein, such 43 claimant shall thereby forfeit and be barred from all right to any claim 44 or allowance under this section. 45 b. The adjutant general may appoint a medical examiner or a board of 46 three officers, at least one of whom shall be a medical officer, to 47 inquire into the merits of any claim presented under this section, and 48 to recommend the amount or amounts, if any, to be paid or allowed under 49 this section, or the adjutant general may, in the adjutant general's 50 discretion, determine any claim without appointing a medical examiner or 51 board and fix the amount to be paid or allowed under this section. If no 52 medical officer is available, such medical examiner or medical officer 53 on such board may be a civilian physician, surgeon or dentist. 54 c. A medical examiner or board appointed under this section shall have 55 the same power to take evidence, administer oaths, issue subpoenas andS. 3326 3 1 compel witnesses to attend and testify and to produce books and papers, 2 and to punish their failure to do so as is possessed by military courts. 3 d. The findings and recommendations of the medical examiner or board 4 shall be submitted to the adjutant general who may return the 5 proceedings to such examiner or board for reconsideration or for taking 6 further testimony and who shall approve or disapprove the claim and fix 7 the amount, if any, to be paid or allowed under this section. The amount 8 so fixed by the adjutant general shall be a charge against and be paid 9 in the manner provided by this section, by the state. 10 § 3. The military law is amended by adding a new article 14 to read as 11 follows: 12 ARTICLE 14 13 NEW YORK'S OWN COMBAT VETERANS HEALTHCARE CHOICE PROGRAM 14 Section 400. Program established. 15 401. Purpose. 16 402. Definitions. 17 403. Functions of the comptroller and the division. 18 404. Program requirements; New York combat veterans healthcare 19 choice account. 20 405. Program limitations; New York combat veterans healthcare 21 choice account. 22 § 400. Program established. There is hereby established the New York 23 combat veterans healthcare choice program and such program shall be 24 known and may be cited as the "New York's Own combat veterans healthcare 25 choice program". 26 § 401. Purpose. The purposes of the New York combat veterans health- 27 care choice program are to authorize the establishment of veterans 28 healthcare choice accounts and provide guidelines for the maintenance of 29 such accounts to: 30 1. Enable resident veteran members of the organized militia of this 31 state who were on active duty in a combat zone, designated by the presi- 32 dent of the United States during Operation Enduring Freedom or Operation 33 Iraqi Freedom, to obtain healthcare from the provider of their choice, 34 with funds from a New York combat veterans healthcare choice account 35 funded by the state and the service member in accordance with this arti- 36 cle, when after ninety days of making application to or attempting to 37 schedule an appointment with the federal Veterans Administration for 38 such care, the service member is unable to secure timely or adequate 39 healthcare services for injuries and disabilities sustained in the line 40 of active duty in such a combat zone, whenever ordered into such combat 41 zone for three hundred sixty days or more by the governor, the command- 42 ing general of the New York army national guard, the commanding officer 43 of the New York air national guard or the commanding officer of the 44 naval militia; 45 2. Provide funding from the state for New York combat veterans health- 46 care choice accounts in an amount of up to five thousand dollars per 47 calendar year for a period not to exceed three years, when in accordance 48 with this article, a qualified state resident combat veteran is unable 49 to secure healthcare services within ninety days of making application 50 or scheduling an appointment to make such an application for such 51 services from the federal Veterans Administration; and 52 3. To create a state personal income tax deduction for amounts 53 contributed by qualified resident combat veterans to a New York combat 54 veterans healthcare choice account in an amount not to exceed five thou- 55 sand dollars per calendar year as provided in this article.S. 3326 4 1 § 402. Definitions. As used in this article, the following terms shall 2 have the following meanings: 3 1. "Account" or "New York combat veterans healthcare choice account" 4 shall mean an individual savings account established in accordance with 5 the provisions of this article. 6 2. "Account owner" shall mean a person who enters into a New York 7 combat veterans healthcare choice account agreement pursuant to the 8 provisions of this article, including a person who enters into such an 9 agreement as a fiduciary or agent on behalf of a trust, estate, partner- 10 ship, association, company or corporation. The account owner may also be 11 the designated beneficiary of the account. 12 3. "Designated beneficiary" shall mean, with respect to an account or 13 accounts, the individual designated as the individual whose healthcare 14 expenses are expected to be paid from the account or accounts. 15 4. "Financial organization" shall mean an organization authorized to 16 do business in the state of New York and (a) is an authorized fiduciary 17 to act as a trustee pursuant to the provisions of an act of congress 18 entitled "Employee Retirement Income Security Act of 1974" as such 19 provisions may be amended from time to time, or an insurance company; 20 and (b)(i) is licensed or chartered by the department of financial 21 services, (ii) is chartered by an agency of the federal government, 22 (iii) is subject to the jurisdiction and regulation of the securities 23 and exchange commission of the federal government, or (iv) is any other 24 entity otherwise authorized to act in this state as a trustee of a 25 health savings account pursuant to the provisions of an act of congress 26 entitled the "Medicare Prescription Drug, Improvement, and Modernization 27 Act", as such provisions may be amended from time to time. 28 5. "Eligible healthcare institution" shall mean any institution 29 licensed, certified or authorized by the state to provide healthcare 30 services. 31 6. "Member of family" shall mean a family member as defined in section 32 529 of the Internal Revenue Code of 1986, as amended. 33 7. "Program" shall mean the New York combat veterans healthcare choice 34 account program established pursuant to this article. 35 8. "Qualified healthcare expenses" shall mean any medical expense 36 deductible on federal income taxes. 37 9. "Qualified state service" shall mean active duty service rendered 38 while being ordered into a combat zone, designated by the president of 39 the United States during Operation Enduring Freedom or Operation Iraqi 40 Freedom, for three hundred sixty days or more by the governor, the 41 commanding general of the New York army national guard, the commanding 42 officer of the New York air national guard or the commanding officer of 43 the naval militia. 44 10. "Qualified withdrawal" shall mean a withdrawal from an account to 45 pay the qualified healthcare expenses of a service member or designated 46 beneficiary of an account at an eligible healthcare institution. 47 11. "Nonqualified withdrawal" shall mean a withdrawal from an account 48 which is not: 49 a. a qualified withdrawal; or 50 b. a withdrawal made as the result of the death or disability of the 51 designated beneficiary of the account. 52 12. "Division" shall mean the division of military and naval affairs. 53 13. "Comptroller" shall mean the state comptroller. 54 14. "Management contract" shall mean the contract executed by the 55 comptroller and a financial organization selected to act as a depository 56 and manager of the program.S. 3326 5 1 15. "New York combat veterans healthcare choice account agreement" 2 shall mean an agreement between the comptroller or a financial organiza- 3 tion and an account owner. 4 16. "Program manager" shall mean a financial organization selected by 5 the comptroller to act as depository and manager of the program. 6 § 403. Functions of the comptroller and the division. 1. The comp- 7 troller and the division shall implement the program under the terms and 8 conditions established by this article and a memorandum of understanding 9 relating to any terms or conditions not otherwise expressly provided for 10 in this article. 11 2. In furtherance of such implementation the memorandum of understand- 12 ing shall address the authority and responsibility of the comptroller 13 and the division to: 14 a. develop and implement the program in a manner consistent with the 15 provisions of this article through rules and regulations established in 16 accordance with the state administrative procedure act; 17 b. engage the services of consultants on a contract basis for render- 18 ing professional and technical assistance and advice; 19 c. seek rulings and other guidance from the United States Department 20 of Treasury and the Internal Revenue Service relating to the program; 21 d. make changes to the program required for the participants in the 22 program to obtain the federal income tax benefits or treatment provided 23 for health savings accounts; 24 e. charge, impose and collect administrative fees and service charges 25 in connection with any agreement, contract or transaction relating to 26 the program; 27 f. develop marketing plans and promotion material; 28 g. establish the methods by which the funds held in such accounts be 29 dispersed; 30 h. establish the method by which funds shall be allocated to pay for 31 administrative costs; and 32 i. do all things necessary and proper to carry out the purposes of 33 this article. 34 § 404. Program requirements; New York combat veterans healthcare 35 choice account. 1. New York combat veterans healthcare choice accounts 36 established pursuant to the provisions of this article shall be governed 37 by the provisions of this section. 38 2. A New York combat veterans healthcare choice account may be opened 39 by any person who desires to save money for the payment of the qualified 40 healthcare expenses of the designated beneficiary. An account owner may 41 designate another qualified service member as successor owner of the 42 account in the event of the death of the original account owner. Such 43 person who opens an account or any successor owner shall be considered 44 the account owner. 45 a. An application for such account shall be in the form prescribed by 46 the program and contain the following: 47 (i) the name, address and social security number or employer identifi- 48 cation number of the account owner; 49 (ii) the designation of a designated beneficiary; 50 (iii) the name, address, and social security number of the designated 51 beneficiary; and 52 (iv) such other information as the program may require. 53 b. The comptroller and the division may establish a nominal fee for 54 such application. 55 3. Any person, including the account owner, may make contributions to 56 the account after the account is opened.S. 3326 6 1 4. Contributions to accounts may be made only in cash. 2 5. An account owner may make a qualified withdrawal of all or part of 3 the balance from an account on sixty days notice or such shorter period 4 as may be authorized under rules governing the program. Such rules shall 5 include provisions that will generally enable the determination as to 6 whether a withdrawal is a nonqualified withdrawal or a qualified with- 7 drawal. 8 6. An account owner may change the designated beneficiary of an 9 account to a service member who is a member of the family of the prior 10 designated beneficiary in accordance with procedures established by the 11 memorandum of understanding pursuant to the provisions of section four 12 hundred three of this article. 13 7. The program shall provide separate accounting for each designated 14 beneficiary. 15 8. No account owner or designated beneficiary of any account shall be 16 permitted to direct the investment of any contributions to an account or 17 the earnings thereon more than two times in any calendar year. 18 9. Neither an account owner nor a designated beneficiary may use an 19 interest in an account as security for a loan. Any pledge of an interest 20 in an account shall be of no force and effect. 21 10. The comptroller shall promulgate rules or regulations to prevent 22 contributions on behalf of a designated beneficiary in excess of an 23 amount that would cause the aggregate account balance for all accounts 24 for a designated beneficiary to exceed a maximum account balance, as 25 established from time to time by the comptroller and the division on the 26 basis of healthcare costs in the state, with adequate safeguards to 27 prevent more contributions than necessary to provide for the qualified 28 healthcare costs of the beneficiary, as required to maintain the program 29 as a "qualified health savings program" pursuant to federal law. 30 11. a. If there is any distribution from an account to any individual 31 or for the benefit of any individual during a calendar year, such 32 distribution shall be reported to the Internal Revenue Service and the 33 account owner, the designated beneficiary, or the distributee to the 34 extent required by federal law or regulation. 35 b. Statements shall be provided to each account owner at least once 36 each year within sixty days after the end of the twelve month period to 37 which they relate. The statement shall identify the contributions made 38 during a preceding twelve month period, the total contributions made to 39 the account through the end of the period, the value of the account at 40 the end of such period, distributions made during such period and any 41 other information that the comptroller shall require to be reported to 42 the account owner. 43 c. Statements and information relating to accounts shall be prepared 44 and filed to the extent required by federal and state tax law. 45 12. a. A local government or organization described in section 46 501(c)(3) of the Internal Revenue Code of 1986, as amended, may open and 47 become the account owner of an account to fund qualified healthcare 48 expenses for persons whose identity will be determined upon disburse- 49 ment. 50 b. In the case of any account opened pursuant to paragraph a of this 51 subdivision the requirement set forth in subdivision two of this section 52 that a designated beneficiary be designated when an account is opened 53 shall not apply and each individual who receives an interest in such 54 account as a qualified healthcare expense grant shall be treated as a 55 designated beneficiary with respect to such interest.S. 3326 7 1 13. An annual fee may be imposed upon the account owner for the main- 2 tenance of the account. 3 14. The program shall disclose the following information in writing to 4 each account owner and prospective account owner of a New York combat 5 veterans healthcare choice account: 6 a. the terms and conditions for purchasing a New York combat veterans 7 healthcare choice account; 8 b. any restrictions on the substitution of beneficiaries; 9 c. the person or entity entitled to terminate the New York combat 10 veterans healthcare choice account agreement; 11 d. the period of time during which a beneficiary may receive benefits 12 under the New York combat veterans healthcare choice account agreement; 13 e. the terms and conditions under which money may be wholly or 14 partially withdrawn from the program, including, but not limited to, any 15 reasonable charges and fees that may be imposed for withdrawal; 16 f. the probable tax consequences associated with contributions to and 17 distributions from accounts; and 18 g. all other rights and obligations pursuant to New York combat veter- 19 ans healthcare choice account agreements, and any other terms, condi- 20 tions, and provisions deemed necessary and appropriate by the terms of 21 the memorandum of understanding entered into pursuant to section four 22 hundred three of this article. 23 15. New York combat veterans healthcare choice account agreements 24 shall be subject to section fourteen-c of the banking law and the 25 "truth-in-savings" regulations promulgated thereunder. 26 16. Nothing in this article or in any New York combat veterans health- 27 care choice account agreement entered into pursuant to this article 28 shall be construed as a guarantee by the state or any healthcare provid- 29 er that a beneficiary will be admitted to an eligible healthcare insti- 30 tution, or, upon admission to an eligible healthcare institution will be 31 permitted to remain in such eligible healthcare institution. 32 § 405. Program limitations; New York combat veterans healthcare choice 33 account. 1. Nothing in this article shall be construed to: 34 a. give any designated beneficiary any rights or legal interest with 35 respect to an account unless the designated beneficiary is the account 36 owner; 37 b. guarantee that a designated beneficiary will be admitted to an 38 eligible healthcare institution; 39 c. create state residency for an individual merely because the indi- 40 vidual is a designated beneficiary; or 41 d. guarantee that amounts saved pursuant to the program will be suffi- 42 cient to cover the qualified healthcare expenses of a designated benefi- 43 ciary. 44 2. a. Nothing in this article shall create or be construed to create 45 any obligation of the comptroller, the state, or any agency or instru- 46 mentality of the state to guarantee for the benefit of any account owner 47 or designated beneficiary with respect to: 48 (i) the rate of interest or other return on any account; and 49 (ii) the payment of interest or other return on any account. 50 b. The comptroller and the division by rule or regulation shall 51 provide that every contract, application, deposit slip, or other similar 52 document that may be used in connection with a contribution to an 53 account clearly indicate that the account is not insured by the state 54 and neither the principal deposited nor the investment return is guaran- 55 teed by the state.S. 3326 8 1 § 4. The state finance law is amended by adding a new section 82-a to 2 read as follows: 3 § 82-a. New York combat veterans healthcare choice program trust fund. 4 1. There is hereby established in the sole custody of the state comp- 5 troller a special fund to be known as the New York combat veterans 6 healthcare choice program trust fund. All payments from such fund shall 7 be made in accordance with article fourteen of the military law and the 8 memorandum of understanding entered into pursuant thereto on the audit 9 of the state comptroller. 10 2. The fund shall be a trust fund and shall consist of a trust account 11 and an operating account. The trust account shall include amounts 12 received by the New York combat veterans healthcare choice program 13 pursuant to New York combat veterans healthcare choice account agree- 14 ments, administrative charges, fees, and all other amounts received by 15 the program from other sources, and interest and investment income 16 earned by the trust fund. The comptroller shall, from time to time, make 17 transfers from the trust account to the operating account for the imme- 18 diate payment of obligations under New York combat veterans healthcare 19 choice account agreements, operating expenses and administrative costs 20 of the New York combat veterans healthcare choice account. Administra- 21 tive costs shall be paid out of the operating account according to the 22 terms and conditions established pursuant to the provisions of section 23 four hundred three of the military law. 24 3. (a) The comptroller, as trustee, shall invest the assets of the 25 trust fund in investments authorized by article four-A of the retirement 26 and social security law, provided however, that: 27 (i) the provisions of paragraph (a) of subdivision two of section one 28 hundred seventy-seven of the retirement and social security law shall 29 not apply except for the first clause of subparagraph (ii) of such para- 30 graph; and 31 (ii) notwithstanding the provisions of subdivision seven of section 32 one hundred seventy-seven of the retirement and social security law or 33 any other law to the contrary, the assets of the trust fund may be 34 invested in any funding agreement issued in accordance with section 35 three thousand two hundred twenty-two of the insurance law by a domestic 36 life insurance company or a foreign life insurance company doing busi- 37 ness in this state, subject to the following: 38 (1) such a funding agreement may provide for a guaranteed minimum rate 39 of return; 40 (2) such a funding agreement may be allocated as either a separate 41 account or a general account of the issuer, as the comptroller may 42 decide; 43 (3) total investments of the trust fund pursuant to this paragraph in 44 any funding agreements issued by a single life insurance company which 45 are allocated as a general account of the issuer shall not, in the 46 aggregate, exceed three hundred fifty million dollars; and 47 (4) no assets of the trust fund shall be invested in any such funding 48 agreement unless, at the time of such investment, the general obli- 49 gations or financial strength of the issuer have received either the 50 highest or second highest rating by two nationally recognized rating 51 services or by one nationally recognized rating service in the event 52 that only one such service rates such obligations. 53 (b) Trust fund assets shall be kept separate and shall not be commin- 54 gled with other assets, except as provided in this section. The comp- 55 troller may enter into contracts to provide for investment advice and 56 management, custodial services, and other professional services for theS. 3326 9 1 administration and investment of the program. Administrative fees, costs 2 and expenses, including investment fees and expenses, shall be paid from 3 the assets of the fund. 4 4. The comptroller shall provide for the administration of the trust 5 fund, including maintaining participant records and accounts, and 6 providing annual audited reports. The comptroller may enter into 7 contracts to provide administrative services and reporting. 8 § 5. Section 5205 of the civil practice law and rules is amended by 9 adding a new subdivision (q) to read as follows: 10 (q) Exemption for New York combat veterans healthcare choice program 11 trust fund payment monies. Monies in an account created pursuant to 12 article fourteen of the military law are exempt from application to the 13 satisfaction of a money judgment. 14 § 6. Subsection (b) of section 612 of the tax law is amended by adding 15 a new paragraph 44 to read as follows: 16 (44) Distributions received during the taxable year by a distribution 17 of a New York combat veterans healthcare choice account established 18 pursuant to article fourteen of the military law, to the extent such 19 distributions are not qualified withdrawals within the meaning of subdi- 20 vision ten of section four hundred two of the military law. 21 § 7. Subsection (c) of section 612 of the tax law is amended by adding 22 two new paragraphs 48 and 49 to read as follows: 23 (48) Contributions made during the taxable year by an account owner to 24 one or more New York combat veterans healthcare choice accounts estab- 25 lished pursuant to article fourteen of the military law, to the extent 26 not deductible or eligible for credit for federal income tax purposes, 27 provided, however, the exclusion provided for in this paragraph shall 28 not exceed five thousand dollars for an individual or head of household, 29 and for married couples who file joint tax returns, shall not exceed ten 30 thousand dollars; provided, further, that such exclusion shall be avail- 31 able only to the account owner and not to any other person. 32 (49) Distributions from a New York combat veterans healthcare choice 33 account established pursuant to article fourteen of the military law, to 34 the extent includible in gross income for federal income tax purposes. 35 § 8. Subsection (d) of section 658 of the tax law is amended by adding 36 a new paragraph 4 to read as follows: 37 (4) The commissioner may by regulation or instruction require the 38 filing of a report annually by the comptroller or program manager of the 39 New York combat veterans healthcare choice program, or their designee, 40 setting forth the names and identification numbers of account owners, 41 designated beneficiaries and distributees of New York combat veterans 42 healthcare choice program accounts, the amounts contributed to such 43 accounts, the amounts distributed from such accounts and the nature of 44 such distributions as qualified withdrawals or as withdrawals other than 45 qualified withdrawals, and any such other information as the commission- 46 er may require regarding the taxation under this article of amounts 47 contributed to or withdrawn from such accounts. The commissioner may 48 require that any such report also be made to the account owner, desig- 49 nated beneficiary or distributee of any such account. 50 § 9. Section 190 of the executive law is amended by adding a new 51 subdivision 6 to read as follows: 52 6. The division of military and naval affairs shall establish and 53 maintain a voluntary registry of state residents who are honorably 54 discharged veterans of the armed forces of the United States, and who 55 served on regular active duty (other than for training) during part of 56 one of the following periods:S. 3326 10 1 (a) from September eighteenth, two thousand one until the end of the 2 United States military efforts in Afghanistan; or 3 (b) from October sixteenth, two thousand two until the end of the 4 United States military efforts in Iraq. 5 The information in such registry shall be deemed confidential, and may 6 only be accessed by such veteran for purposes of proof of such veteran's 7 military service. 8 § 10. This act shall take effect immediately and shall apply to taxa- 9 ble years beginning after December 31, 2026.