Includes income received by members of a reserve component of the armed forces of the United States for reduction of such members' federal adjusted gross income.

---

S2418-2013 Actions

• Jan 17, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S2418-2013 Memo

BILL NUMBER:S2418

TITLE OF BILL:
An act
to amend the tax law, in relation to including income received by
members of a reserve component of the armed forces of the United States
for reduction of such members' federal adjusted gross income

PURPOSE:
This bill would expand the existing subtraction modification contained
in Tax Law Section 612(c) (8-b) to include pay received by members of
the reserve components of the United States Armed Forces.

SUMMARY OF PROVISIONS:
Paragraph 8-b of subsection (c) of section 612 of the tax law, as
amended by section 1 of part D of chapter 62 of the laws of 2006, is
amended to read as follows:

(8-b) Income received by members of a reserve component of the armed
forces of the United States, as such term is defined in title 10 of
the United States code, as well as members of the New York State
organized militia, as such term is defined in subdivision one of
section two of the military law, as compensation for performing
active service within the state pursuant to either (i) state active
duty orders issued in accordance with subdivision one of section six
of the military law or (ii) active service of the United States
pursuant to federal active duty orders, for service other than
training, issued in accordance with title 10 of the United States code.

JUSTIFICATION:
Currently Section 612 (c) (8-b) of the NY Tax Law provides that income
received only by an individual who is a member of the NY State
organized militia, as such term is defined in subdivision one of
section two of the military law, as compensation for performing
active service (fig 1) within the state pursuant to either (i) state
active duty orders issued in accordance with subdivision one of
section six of the military law or (ii) active service of the United
States pursuant to federal active duty orders, for service other than
training, issued in accordance with title 10 of the United States code.

The New York State organized militia includes the New York Army
National Guard, the New York Air National Guard, the New York Naval
Militia and the New York Guard. The New York State organized militia
does not include members of the reserve components of the United
States Armed Forces are not included in the New York State organized
militia.

This bill would include income received by members of the reserve
component of the united States Armed Forces, in addition to members
of the New York State organized militia, for a reduction of such
members' federal adjusted gross income.

LEGISLATIVE HISTORY:
2010: S.2957A Held in Finance
S.7616 CONNOR No Same as
ON FILE: 04/18/08 Tax Law


TITLE:. ...Includes
income received by members of a reserve component of the armed forces
of the United States for reduction of such members' federal adjusted
gross income
04/17/08 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

FISCAL IMPLICATIONS:
It is estimated that this bill would result in minimal revenue loss
during SFY 2008-09 and annually thereafter.

EFFECTIVE DATE:
This act shall take effect immediately and apply to taxable years
beginning January 1, 2015.

S2418-2013 Text

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

                                    2418

                         2013-2014 Regular Sessions

                              I N  SENATE

                              January 17, 2013
                                 ___________

  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 including income received by
    members of a reserve component of  the  armed  forces  of  the  United
    States for reduction of such members' federal 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-b of subsection (c) of section 612 of  the  tax
  law,  as  amended  by  section  1 of part D of chapter 62 of the laws of
  2006, is amended to read as follows:

    (8-b) Income received by an individual who is a member  of  A  RESERVE
  COMPONENT  OF  THE  ARMED  FORCES  OF THE UNITED STATES, AS SUCH TERM IS
  DEFINED IN TITLE 10 OF THE UNITED STATES CODE, OR A MEMBER  OF  the  New
  York state organized militia, as such term is defined in subdivision one
  of  section  two  of  the  military  law, as compensation for performing
  active service within the state pursuant to either (i) state active duty
  orders issued in accordance with subdivision one of section six  of  the
  military  law  or  (ii)  active service of the United States pursuant to
  federal active duty orders, for service other than training,  issued  in
  accordance with title 10 of the United States code.
    S 2. This act shall take effect immediately and apply to taxable years
  beginning on and after January 1, 2015.



   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD05583-01-3