A1199A-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

A1199A-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 1199--A
 2011-2012 Regular Sessions
 I N  ASSEMBLY
 (PREFILED)
 January 5, 2011
 
 Introduced  by M. of A. HAWLEY, KOLB, BARCLAY, TOBACCO, BUTLER, D. MILL
 ER, CASTELLI, MONTESANO -- Multi-Sponsored  by  --  M.  of  A.  CONTE,
 JORDAN,  TENNEY, WEISENBERG -- read once and referred to the Committee
 on Ways and Means -- recommitted to the Committee on Ways and Means in
 accordance with Assembly Rule 3, sec. 2 -- committee discharged,  bill
 amended,  ordered reprinted as amended and recommitted to said commit
 tee
 

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.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01435-03-2
 
       A. 1199--A                          2
 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
 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, 2013.

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