Exempts World War II veterans from state personal income tax; defines WWII veterans.
Sponsor: ADAMS / Committee: INVESTIGATIONS AND GOVERNMENT OPERATIONS
Law Section: Tax Law / Law: Add S616-a, Tax L
Sponsor: ADAMS / Committee: INVESTIGATIONS AND GOVERNMENT OPERATIONS
Law Section: Tax Law / Law: Add S616-a, Tax L
S3634A-2011 Actions
- Jan 23, 2012: PRINT NUMBER 3634A
- Jan 23, 2012: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
- Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
- Feb 28, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
S3634A-2011 Memo
BILL NUMBER:S3634A TITLE OF BILL: An act to amend the tax law, in relation to World War II veterans PURPOSE: To amend the law so that it exempts World War II veterans from state personal income tax. SUMMARY OF PROVISIONS: The Tax law is amended by adding a new section 616-a which exempts World War II veterans from the state income tax. World War II veterans are defined as those who served in the armed forces from December 7, 1941 to and including December 31, 1946. JUSTIFICATION: As the generation which fought in both the Pacific and the Atlantic grows older, many of these individuals find themselves on a fixed income, unable to deal with many medical and cost of living expenses. In attempt to alleviate some of their stress this bill would exempt them from the state income tax. LEGISLATIVE HISTORY: 2010: S.7576 Held in Investigations & Government Operations FISCAL IMPLICATIONS: To be determined. EFFECTIVE DATE: This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2013.
S3634A-2011 Text
S T A T E O F N E W Y O R K
3634--A
2011-2012 Regular Sessions I N SENATE February 28, 2011
Introduced by Sen. ADAMS -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern ment Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 - committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to World War II veterans
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM BLY, DO ENACT AS FOLLOWS:
Section 1. The tax law is amended by adding a new section 616-a to read as follows:
S 616-A. EXEMPTIONS OF WORLD WAR II VETERANS. (A) FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND THIRTEEN, A WORLD WAR II VETERAN SHALL BE ENTITLED TO A FULL EXEMPTION FROM THE TAX IMPOSED UNDER THIS ARTICLE. (B) FOR THE PURPOSES OF THIS SECTION, "WORLD WAR II VETERAN" MEANS A MEMBER OF THE ARMED FORCES OF THE UNITED STATES WHO SERVED THEREIN AT ANY TIME DURING WORLD WAR II, FROM THE SEVENTH DAY OF DECEMBER, NINETEEN HUNDRED FORTY-ONE, TO AND INCLUDING THE THIRTY-FIRST DAY OF DECEMBER, NINETEEN HUNDRED FORTY-SIX, WHO WAS HONORABLY DISCHARGED OR RELEASED UNDER HONORABLE CIRCUMSTANCES FROM SUCH SERVICE, WHO IS A CITIZEN OF THE UNITED STATES OR AN ALIEN LAWFULLY ADMITTED FOR PERMANENT RESIDENCE IN THE UNITED STATES AND WHO IS A RESIDENT OF THE STATE OF NEW YORK.
S 2. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2013. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07568-02-1

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