Exempts compensation for active military service from inclusion in a resident's adjusted gross income under certain circumstances.

---

A1199-2011 Actions

• Jun 19, 2012: held for consideration in ways and means
• May 3, 2012: print number 1199a
• May 3, 2012: amend and recommit to ways and means
• Jan 4, 2012: referred to ways and means
• Jan 5, 2011: referred to ways and means

A1199-2011 Text

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

                                    1199

                         2011-2012 Regular Sessions

                            I N  ASSEMBLY

                                 (PREFILED)

                               January 5, 2011
                                 ___________

  Introduced  by M. of A. HAWLEY, MOLINARO, KOLB, BARCLAY, TOBACCO, BUTLER
    -- Multi-Sponsored by -- M. of A. CONTE, JORDAN,  WEISENBERG  --  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:


    Section 1. Paragraph 8 of subsection (c) of section  612  of  the  tax
  law,  as  amended by chapter 528 of the laws of 1964, is amended to read
  as follows:

    (8) Compensation received for active service in the  armed  forces  of
  the  United  States  [on or after October first, nineteen hundred sixty-
  one, and prior to September first, nineteen hundred sixty-two; provided,
  however, that the amount of such compensation to be deducted  shall  not
  exceed  one  hundred  dollars for each month of the taxable year, subse-
  quent to September, nineteen hundred sixty-one, during any part of which
  month the taxpayer was engaged in such service] IF:   (A)  THE  TAXPAYER
  MAINTAINED  A  PERMANENT  RESIDENCE  IN NEW YORK STATE AND SERVED IN THE
  ACTIVE SERVICE IN THE ARMED FORCES OF THE UNITED STATES OUTSIDE  OF  NEW
  YORK STATE FOR A PERIOD OF AT LEAST NINETY DAYS DURING THE TAXABLE YEAR;
  (B)  THE  TAXPAYER  MAINTAINED A PERMANENT PLACE OF ABODE OUTSIDE OF NEW
  YORK STATE WHILE IN ACTIVE SERVICE FOR THE ENTIRE TAXABLE YEAR;  OR  (C)
  THE  TAXPAYER  MAINTAINED  AN  ABODE  IN  NEW YORK STATE OTHER THAN SUCH
  PERSON'S PERMANENT ADDRESS WHILE IN ACTIVE SERVICE; INCLUDING  RESIDENCE
  IN  A MILITARY BARRACKS, BACHELOR'S QUARTERS OR ON BOARD A NAVAL VESSEL.
  For the purposes of this paragraph, the words  "active  service  in  the
  armed  forces  of  the United States" shall mean active duty (other than
  for training) in the army, navy (including the marine corps), air  force

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD01435-01-1

 A. 1199                             2

  or  coast  guard  of  the  United  States as defined in title ten of the
  United States code.
    S  2.  This act shall take effect immediately and shall apply to taxa-
  ble years beginning on and after January 1, 2012.