S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                         3634

                              2011-2012 Regular Sessions

                                   I N  S E N A T E

                                   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

       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:

    1    Section  1.  The  tax  law is amended by adding a new section 616-a to
    2  read as follows:
    3    S 616-A. EXEMPTIONS OF WORLD WAR II VETERANS. (A)  FOR  TAXABLE  YEARS
    4  BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND ELEVEN, A WORLD WAR II
    5  VETERAN SHALL BE ENTITLED TO A FULL EXEMPTION FROM THE TAX IMPOSED UNDER
    6  THIS ARTICLE.
    7    (B)  FOR  THE PURPOSES OF THIS SECTION, "WORLD WAR II VETERAN" MEANS A
    8  MEMBER OF THE ARMED FORCES OF THE UNITED STATES WHO  SERVED  THEREIN  AT
    9  ANY TIME DURING WORLD WAR II, FROM THE SEVENTH DAY OF DECEMBER, NINETEEN
   10  HUNDRED  FORTY-ONE,  TO  AND INCLUDING THE THIRTY-FIRST DAY OF DECEMBER,
   11  NINETEEN HUNDRED FORTY-SIX, WHO WAS  HONORABLY  DISCHARGED  OR  RELEASED
   12  UNDER HONORABLE CIRCUMSTANCES FROM SUCH SERVICE, WHO IS A CITIZEN OF THE
   13  UNITED  STATES  OR AN ALIEN LAWFULLY ADMITTED FOR PERMANENT RESIDENCE IN
   14  THE UNITED STATES AND WHO IS A RESIDENT OF THE STATE OF NEW YORK.
   15    S 2. This act shall take effect immediately and shall apply to taxable
   16  years beginning on or after January 1, 2011.




        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07568-01-1