Bill Text: NY S06581 | 2023-2024 | 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 2-0)

Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S06581 Detail]

Download: New_York-2023-S06581-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6581

                               2023-2024 Regular Sessions

                    IN SENATE

                                     April 27, 2023
                                       ___________

        Introduced  by  Sens. ORTT, ASHBY -- read twice and ordered printed, and
          when printed to be committed to the Committee on Budget and Revenue

        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 taxable
    25  years beginning on and after January 1, 2024.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02903-01-3