Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 15, 2014 |
print number 1097a |
Jan 15, 2014 |
amend and recommit to investigations and government operations |
Jan 08, 2014 |
referred to investigations and government operations |
Jan 09, 2013 |
referred to investigations and government operations |
Senate Bill S1097
2013-2014 Legislative Session
Sponsored By
(R) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Bill Amendments
co-Sponsors
(R, C, IP) Senate District
(R, C, IP) Senate District
(R, C) 53rd Senate District
(R, C) Senate District
2013-S1097 - Details
2013-S1097 - Sponsor Memo
BILL NUMBER:S1097 TITLE OF BILL: 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 PURPOSE: Exempts compensation for active military service from inclusion in a resident's adjusted gross income. SUMMARY OF PROVISIONS: Amends section 1, paragraph 8 of subsection c of section 612 of the tax law to exempt compensation for military service from income earned out of state by New York State residents in the armed forces. JUSTIFICATION: New York State currently requires residents who serve in the armed forces and are stationed out of state to pay state taxes. Many of these people will change their state of residence once they are stationed in a state that does not require active duty military to pay state income tax. Currently Minnesota, Montana, Oregon, Illinois and Pennsylvania do not require residents who are active duty military personnel and stationed out of state to pay state income taxes. Many states, such as Arkansas, Indiana, Oklahoma and Virginia give partial exemptions to active duty military from state income tax
2013-S1097 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1097 2013-2014 Regular Sessions I N S E N A T E (PREFILED) January 9, 2013 ___________ Introduced by Sens. MAZIARZ, BONACIC, DeFRANCISCO, LARKIN, SEWARD -- 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 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] TO THE EXTENT INCLUDIBLE IN GROSS INCOME FOR FEDERAL INCOME TAX PURPOSES AND NOT OTHERWISE EXCLUDED PURSUANT TO PARAGRAPH EIGHT-C OF THIS SUBSECTION, IF 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 TAXA- BLE YEAR. 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. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
co-Sponsors
(R, C, IP) Senate District
(R, C, IP) Senate District
(R, C) 53rd Senate District
(R, C) Senate District
2013-S1097A (ACTIVE) - Details
2013-S1097A (ACTIVE) - Sponsor Memo
BILL NUMBER:S1097A TITLE OF BILL: 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 PURPOSE: Exempts compensation for active military service from inclusion in a resident's adjusted gross income. SUMMARY OF PROVISIONS: Amends section 1, paragraph 8 of subsection c of section 612 of the tax law to exempt compensation for military service from income earned out of state by New York State residents in the armed forces. JUSTIFICATION: New York State currently requires residents who serve in the armed forces and are stationed out of state to pay state taxes. Many of these people will change their state of residence once they are stationed in a state that does not require active duty military to pay state income tax. Currently Minnesota, Montana, Oregon, Illinois and Pennsylvania do not require residents who are active duty military personnel and stationed out of state to pay state income taxes. Many states, such as Arkansas, Indiana, Oklahoma and Virginia give partial exemptions to active duty military from state income tax requirements. Additionally, Florida, Texas, New Hampshire, South Dakota, Wyoming, Tennessee and Alaska collect no state income tax.
2013-S1097A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1097--A 2013-2014 Regular Sessions I N S E N A T E (PREFILED) January 9, 2013 ___________ Introduced by Sens. MAZIARZ, BONACIC, DeFRANCISCO, GRIFFO, LARKIN, SEWARD -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- recommitted to the Committee on Investigations and Government Oper- ations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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] TO THE EXTENT INCLUDIBLE IN GROSS INCOME FOR FEDERAL INCOME TAX PURPOSES AND NOT OTHERWISE EXCLUDED PURSUANT TO PARAGRAPH EIGHT-C OF THIS SUBSECTION, IF 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 TAXA- BLE YEAR. 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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