Grants a $3,000 personal income tax deduction to active members of the United States Coast Guard Auxiliary who have been active members for 5 or more years.
BILL NUMBER:S2735 REVISED 05/02/11
TITLE OF BILL: An act to amend the tax law, in relation to establishing a personal tax deduction for members of the United States Coast Guard Auxiliary
PURPOSE: To grant a $3,000 personal income tax deduction to active members of the United States Coast Guard Auxiliary who have been active members for five or more years.
SUMMARY OF PROVISIONS: Section one of the bill adds a new paragraph 39 of subsection (c) of section 612 of the tax law that would allow an active member in the United States Coast Guard Auxiliary a $3,000 state income tax deduction provided that: (a) the member has served for at least five years in the Coast Guard Auxiliary and (b) such membership is certified by the chief director of the United States Coast Guard Auxiliary.
EXISTING LAW: None.
JUSTIFICATION: The Coast Guard Auxiliary is the civilian, nonmilitary component of the US Coast Guard, created by Congress in 1939. It is an all volunteer, non paid, uniformed organization that directly supports the Coast Guard in all of its missions, except direct military and law enforcement actions. There are approximately 3,400 active Auxiliary members in New York. They actively patrol our waterways, assisting the Coast Guard in protecting our coastline from foreign and domestic threats, educating the boating public, inspecting commercial/pleasure boats and serving side-by-side with active duty members of the Coast Guard at their stations and on their vessels. They are ready for immediate call-out for a maritime emergency, should the need arise as it did on September 11, 2001. The Auxiliary provides and promotes: Homeland Security; Direct Coast Guard Augmentation; Maritime Domain Awareness Patrols (MDA); Search and Rescue (SAR); Public Education; Free Vessel Safety Checks; Marine Environmental Protection; and U.S. Coast Guard Recruiting. In 2004, the Auxiliary performed 8,321 Vessel Safety Checks, expended 18,121 hours in public education and the total volunteer hours expended for all Auxiliary programs was 422,673. These volunteers provide a difficult but necessary service that keep boaters in New York safe. By providing the exemption, it would help maintain current Auxiliary membership, assist in recruitment of new members, increase membership morale, and serve as a modest reward for the extraordinary service and contribution of time, talent, dedication and personal wealth that the Auxiliary brings to the community.
LEGISLATIVE HISTORY: 2009-2010: S.3447/A.9089
The Department of Taxation and Finance estimates that enactment of this bill would result in a $90,000 revenue loss during SFY 2012-13 and a $350,000 revenue loss annually thereafter.
EFFECTIVE DATE: This Act shall take effect on the first of January next succeeding the date on which it shall have become a law.
STATE OF NEW YORK ________________________________________________________________________ 2735 2011-2012 Regular Sessions IN SENATE January 31, 2011 ___________Introduced by Sens. JOHNSON, FLANAGAN, GOLDEN, LARKIN, MAZIARZ -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to establishing a personal tax deduction for members of the United States Coast Guard Auxiliary THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subsection (c) of section 612 of the tax law is amended by adding a new paragraph 39 to read as follows: (39) THREE THOUSAND DOLLARS FOR ANY TAXPAYER WHO, DURING THE TAXABLE YEAR, WAS AN ENROLLED AND ACTIVE MEMBER OF THE UNITED STATES COAST GUARD AUXILIARY AND HAS BEEN SO ENROLLED AND ACTIVE FOR FIVE OR MORE YEARS. THE TAXPAYER SHALL HAVE BEEN CERTIFIED BY THE CHIEF DIRECTOR OF THE UNITED STATES COAST GUARD AUXILIARY AS AN ENROLLED AND ACTIVE MEMBER OF THE UNITED STATES COAST GUARD AUXILIARY FOR AT LEAST FIVE YEARS. THE COMMISSIONER SHALL DETERMINE THE PROCEDURE FOR SUCH CERTIFICATION. S 2. This act shall take effect on the first of January next succeed- ing the date on which it shall have become a law.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01847-01-1