Bill Text: NY A05070 | 2021-2022 | 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 19-0)

Status: (Introduced - Dead) 2022-06-01 - held for consideration in ways and means [A05070 Detail]

Download: New_York-2021-A05070-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5070

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    February 10, 2021
                                       ___________

        Introduced  by  M. of A. HAWLEY, BARCLAY, MONTESANO, BRABENEC, DiPIETRO,
          ASHBY, DeSTEFANO, SMULLEN, WALSH, NORRIS,  SALKA,  MANKTELOW,  BYRNES,
          TAGUE -- 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:

     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:   (A)  the  taxpayer
    11  maintained  a  permanent  residence  in New York state and served in the
    12  active service in the armed forces of the United States outside  of  New
    13  York state for a period of at least ninety days during the taxable year;
    14  (B)  the  taxpayer  maintained a permanent place of abode outside of New
    15  York state while in active service for the entire taxable year;  or  (C)
    16  the  taxpayer  maintained  an  abode  in  New York state other than such
    17  person's permanent address while in active service; including  residence
    18  in  a military barracks, bachelor's quarters or on board a naval vessel.
    19  For the purposes of this paragraph, the words  "active  service  in  the
    20  armed  forces  of  the United States" shall mean active duty (other than
    21  for training) in the army, navy (including the marine corps), air  force
    22  or  coast  guard  of  the  United  States as defined in title ten of the
    23  United States code.
    24    § 2.  This act shall take effect immediately and shall apply to  taxa-
    25  ble years beginning on and after January 1, 2022.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02167-01-1