S T A T E O F N E W Y O R K
________________________________________________________________________
777
2025-2026 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 8, 2025
___________
Introduced by M. of A. E. BROWN -- read once and referred to the Commit-
tee on Veterans' Affairs
AN ACT to amend the real property tax law, the tax law, the education
law, the labor law and the veterans' services law, in relation to
providing financial support and educational opportunity, expanding
health care access, and increasing workforce protections for disabled
veterans and such disabled veterans' families
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Short title. This act shall be known and may be cited as
the "veteran support and opportunity act".
§ 2. Legislative intent. The legislature finds that veterans with one
hundred percent disability status have made significant sacrifices for
their country and, in return, deserve to live without financial hard-
ship, inadequate health care, or limited opportunities for themselves
and their families. The financial challenges faced by these veterans,
including the burden of high property taxes and inflation, create obsta-
cles to their well-being, putting them at risk of homelessness and
limiting their ability to provide for their families. The health care
needs of disabled veterans are often unmet, and the access to timely,
comprehensive care is critical to their physical and mental health. The
educational needs of veterans' families are equally important; they
should have access to tuition-free education, including private schools,
colleges, and specialized programs. Veterans should not face job
discrimination or limitations in accessing the care and time off they
need to balance their health with employment. It is the intent of this
legislation to provide financial relief, health care, educational oppor-
tunities, and workforce protections to one hundred percent disabled
veterans and their families, to honor such veterans' service and ensure
their quality of life is maintained.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00314-01-5
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§ 3. Subdivision 2 of section 458-a of the real property tax law is
amended by adding a new paragraph (e) to read as follows:
(E) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPHS (A), (B) AND (C) OF
THIS SUBDIVISION, A COUNTY, CITY, TOWN, VILLAGE OR SCHOOL DISTRICT,
ACTING BY AND THROUGH ITS GOVERNING BODY, SHALL GRANT TO A VETERAN, OR
THE UNMARRIED SURVIVING SPOUSE OF SUCH VETERAN, WHO SERVED IN A COMBAT
THEATRE OR COMBAT ZONE OF OPERATIONS, AND WHO IS OR WAS A ONE HUNDRED
PERCENT DISABLED VETERAN, A ONE HUNDRED PERCENT EXEMPTION FROM REAL
PROPERTY TAXATION. THE LOCAL MAXIMUM EXEMPTION ALLOWANCE ADOPTED BY A
LOCAL LAW PURSUANT TO PARAGRAPH (D) OF THIS SUBDIVISION SHALL NOT APPLY
TO SUCH EXEMPTIONS OF ONE HUNDRED PERCENT DISABLED VETERANS. "ONE
HUNDRED PERCENT DISABLED VETERAN" MEANS A VETERAN WHO (I) RECEIVED A
COMPENSATION RATING OF ONE HUNDRED PERCENT FROM THE UNITED STATES
DEPARTMENT OF VETERANS' AFFAIRS OR THE UNITED STATES DEPARTMENT OF
DEFENSE BECAUSE OF A SERVICE-CONNECTED DISABILITY INCURRED IN THE LINE
OF DUTY AND (II) IS CERTIFIED BY THE UNITED STATES DEPARTMENT OF VETER-
ANS' AFFAIRS OR THE UNITED STATES DEPARTMENT OF DEFENSE AS ENTITLED TO
RECEIVE DISABILITY PAYMENTS UPON THE CERTIFICATION OF THE UNITED STATES
DEPARTMENT OF VETERANS' AFFAIRS OR THE UNITED STATES DEPARTMENT OF
DEFENSE FOR A DISABILITY INCURRED IN THE LINE OF DUTY.
§ 4. Paragraph (b) of subdivision 2 of section 459-c of the real prop-
erty tax law, as amended by chapter 6 of the laws of 2024, is amended to
read as follows:
(b) a person with a disability is one who has a physical or mental
impairment, not due to current use of alcohol or illegal drug use, which
substantially limits such person's ability to engage in one or more
major life activities, such as caring for one's self, performing manual
tasks, walking, seeing, hearing, speaking, breathing, learning and work-
ing, and who (i) is certified to receive social security disability
insurance (SSDI) or supplemental security income (SSI) benefits under
the federal Social Security Act, or (ii) is certified to receive Rail-
road Retirement Disability benefits under the federal railroad Retire-
ment Act, or (iii) has received a certificate from the state commission
for the blind stating that such person is legally blind, or (iv) is
certified to receive a United States Postal Service disability pension,
or (v) [is certified to receive a United States department of veterans
affairs disability pension pursuant to 38 U.S.C. §1521, or (vi)] has
received an order from the chair of the workers' compensation board
pursuant to article two of the workers' compensation law determining an
award for compensation for (A) permanent total disability, as described
in subdivision one of section fifteen of the workers' compensation law,
or (B) permanent partial disability, as described in subdivision three
of such section fifteen of the workers' compensation law, provided that
the governing board of a municipality, after a public hearing, may adopt
a local law or resolution establishing an adjustment percentage to be
applied to the exemption percentage schedule established in paragraph
(b) of subdivision one of this section, for exemptions based upon perma-
nent partial disabilities. Such adjustment percentage shall not be less
than fifty percent, and not more than one hundred percent.
An award letter from the Social Security Administration or the Rail-
road Retirement Board, or a certificate from the state commission for
the blind, or an award letter from the United States Postal Service, [or
an award letter from the United States department of veterans affairs,]
or an order of determination of an award for compensation for permanent
total disability or for permanent partial disability issued by the work-
ers' compensation board shall be submitted as proof of disability.
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§ 5. Subsection (i) of section 601 of the tax law is relettered
subsection (j) and a new subsection (i) is added to read as follows:
(I) ONE HUNDRED PERCENT DISABLED VETERANS. NOTWITHSTANDING THE
PROVISIONS OF SUBSECTIONS (A), (B), (C) AND (D) OF THIS SECTION AND ANY
OTHER PROVISION OF THIS ARTICLE, FOR TAXABLE YEARS BEGINNING ON AND
AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FIVE, THE GROSS INCOME OF A
RESIDENT INDIVIDUAL WHO IS A ONE HUNDRED PERCENT DISABLED VETERAN SHALL
BE EXEMPT FROM TAX UNDER THIS ARTICLE REGARDLESS OF WHETHER SUCH INCOME
IS SUBJECT TO FEDERAL INCOME TAXATION. "ONE HUNDRED PERCENT DISABLED
VETERAN" MEANS A VETERAN WHO (I) RECEIVED A COMPENSATION RATING OF ONE
HUNDRED PERCENT FROM THE UNITED STATES DEPARTMENT OF VETERANS' AFFAIRS
OR THE UNITED STATES DEPARTMENT OF DEFENSE BECAUSE OF A SERVICE-CONNECT-
ED DISABILITY INCURRED IN THE LINE OF DUTY AND (II) IS CERTIFIED BY THE
UNITED STATES DEPARTMENT OF VETERANS' AFFAIRS OR THE UNITED STATES
DEPARTMENT OF DEFENSE AS ENTITLED TO RECEIVE DISABILITY PAYMENTS UPON
THE CERTIFICATION OF THE UNITED STATES DEPARTMENT OF VETERANS' AFFAIRS
OR THE UNITED STATES DEPARTMENT OF DEFENSE FOR A DISABILITY INCURRED IN
THE LINE OF DUTY.
§ 6. Subparagraph (c) of paragraph 1 of subsection (e) of section 606
of the tax law, as amended by chapter 713 of the laws of 1996, is relet-
tered subparagraph (C) and amended to read as follows:
(C) "Household gross income" means the aggregate adjusted gross income
of all members of the household for the taxable year as reported for
federal income tax purposes, or which would be reported as adjusted
gross income if a federal income tax return were required to be filed,
with the modifications in subsection (b) of section six hundred twelve
but without the modifications in subsection (c) of such section, plus
any portion of the gain from the sale or exchange of property otherwise
excluded from such amount; earned income from sources without the United
States excludable from federal gross income by section nine hundred
eleven of the internal revenue code; support money not included in
adjusted gross income; nontaxable strike benefits; supplemental security
income payments; the gross amount of any pension or annuity benefits to
the extent not included in such adjusted gross income (including, but
not limited to, railroad retirement benefits and all payments received
under the federal social security act and veterans' disability pensions;
PROVIDED, HOWEVER, THAT HOUSEHOLD GROSS INCOME FOR ONE HUNDRED PERCENT
DISABLED VETERANS SHALL NOT INCLUDE PAYMENTS RECEIVED UNDER FEDERAL
VETERANS' DISABILITY PENSIONS); nontaxable interest received from the
state of New York, its agencies, instrumentalities, public corporations,
or political subdivisions (including a public corporation created pursu-
ant to agreement or compact with another state or Canada); workers'
compensation; the gross amount of "loss-of-time" insurance; and the
amount of cash public assistance and relief, other than medical assist-
ance for the needy, paid to or for the benefit of the qualified taxpayer
or members of [his] SUCH QUALIFIED TAXPAYER'S household. Household gross
income shall not include surplus foods or other relief in kind or
payments made to individuals because of [their] SUCH INDIVIDUALS' status
as victims of Nazi persecution as defined in P.L. 103-286. PROVIDED,
FURTHER, HOUSEHOLD GROSS INCOME FOR CHILDREN AND SPOUSES OF ONE HUNDRED
PERCENT DISABLED VETERANS SHALL NOT INCLUDE SCHOLARSHIPS OR OTHER FINAN-
CIAL ASSISTANCE AWARDED PURSUANT TO ARTICLE THIRTEEN OR PART TWO OF
ARTICLE FOURTEEN OF THE EDUCATION LAW. Provided, further, household
gross income shall only include all such income received by all members
of the household while members of such household. "ONE HUNDRED PERCENT
DISABLED VETERAN" MEANS A VETERAN WHO (I) RECEIVED A COMPENSATION RATING
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OF ONE HUNDRED PERCENT FROM THE UNITED STATES DEPARTMENT OF VETERANS'
AFFAIRS OR THE UNITED STATES DEPARTMENT OF DEFENSE BECAUSE OF A
SERVICE-CONNECTED DISABILITY INCURRED IN THE LINE OF DUTY AND (II) IS
CERTIFIED BY THE UNITED STATES DEPARTMENT OF VETERANS' AFFAIRS OR THE
UNITED STATES DEPARTMENT OF DEFENSE AS ENTITLED TO RECEIVE DISABILITY
PAYMENTS UPON THE CERTIFICATION OF THE UNITED STATES DEPARTMENT OF
VETERANS' AFFAIRS OR THE UNITED STATES DEPARTMENT OF DEFENSE FOR A DISA-
BILITY INCURRED IN THE LINE OF DUTY.
§ 7. Section 604 of the education law is amended by adding a new
subdivision 13 to read as follows:
13. REGENTS AWARDS FOR CHILDREN AND SPOUSES OF ONE HUNDRED PERCENT
DISABLED VETERANS.
§ 8. The education law is amended by adding a new section 668-h to
read as follows:
§ 668-H. REGENTS AWARDS FOR CHILDREN AND SPOUSES OF ONE HUNDRED
PERCENT DISABLED VETERANS. 1. ELIGIBLE GROUPS. AWARDS SHALL BE MADE TO
STUDENTS EACH OF WHOM HAS A PARENT, STEP-PARENT WHERE THE STUDENT IS THE
DEPENDENT OF THE STEP-PARENT EVEN IF THE STUDENT'S BIOLOGICAL PARENT IS
STILL LIVING, OR SPOUSE WHO IS A VETERAN WHO (I) RECEIVED A COMPENSATION
RATING OF ONE HUNDRED PERCENT FROM THE UNITED STATES DEPARTMENT OF
VETERANS' AFFAIRS OR THE UNITED STATES DEPARTMENT OF DEFENSE BECAUSE OF
A SERVICE-CONNECTED DISABILITY INCURRED IN THE LINE OF DUTY AND (II) IS
CERTIFIED BY THE UNITED STATES DEPARTMENT OF VETERANS' AFFAIRS OR THE
UNITED STATES DEPARTMENT OF DEFENSE AS ENTITLED TO RECEIVE DISABILITY
PAYMENTS UPON THE CERTIFICATION OF THE UNITED STATES DEPARTMENT OF
VETERANS' AFFAIRS OR THE UNITED STATES DEPARTMENT OF DEFENSE FOR A DISA-
BILITY INCURRED IN THE LINE OF DUTY.
2. DETERMINATIONS OF DISABILITY. DETERMINATIONS CONCERNING DISABILITY
OR DEATH BY THE UNITED STATES DEPARTMENT OF VETERANS' AFFAIRS OR THE
UNITED STATES DEPARTMENT OF DEFENSE SHALL BE CONCLUSIVE.
3. AMOUNT AND DURATION. EVERY RECIPIENT SHALL RECEIVE THE PAYMENT OF
TUITION AND OTHER FEES AND CHARGES, LESS THE AMOUNTS PAYABLE FOR SUCH
PURPOSES FROM SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE AWARDED SAID
STUDENT PURSUANT TO ARTICLE THIRTEEN OF THIS TITLE OR PART TWO OF THIS
ARTICLE. ANY AWARD PURSUANT TO THIS SECTION SHALL BE INCLUSIVE OF ANY
AMOUNT THE STUDENT WOULD OTHERWISE BE ELIGIBLE FOR PURSUANT TO SECTION
SIX HUNDRED SIXTY-EIGHT OF THIS SUBPART. AWARDS UNDER THIS SECTION SHALL
BE PAYABLE FOR EACH OF NOT MORE THAN FOUR ACADEMIC YEARS OF UNDERGRADU-
ATE STUDY OR FIVE ACADEMIC YEARS IF A PROGRAM NORMALLY REQUIRES FIVE
YEARS, AS DEFINED BY THE COMMISSIONER PURSUANT TO ARTICLE THIRTEEN OF
THIS TITLE.
§ 9. The labor law is amended by adding a new section 202-m to read as
follows:
§ 202-M. LEAVE OF ABSENCE FOR DISABLED VETERANS. 1. FOR THE PURPOSES
OF THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
(A) "ADVERSE PERSONNEL ACTION" MEANS ANY DISCIPLINE, INCLUDING ISSUING
A NOTICE OF DISCIPLINE, DISCHARGE, SUSPENSION, DEMOTION, PENALIZATION,
OR DISCRIMINATION AGAINST AN EMPLOYEE.
(B) "DISABLED VETERANS LEAVE OF ABSENCE" MEANS UNLIMITED LEAVE OF
ABSENCE PROVIDED TO ONE HUNDRED DISABLED VETERANS FOR MEDICAL APPOINT-
MENTS, TREATMENTS, AND HEALTH-RELATED NEEDS RELATING TO OR IN CONNECTION
WITH A DISABILITY INCURRED IN THE LINE OF DUTY.
(C) "EMPLOYEE" MEANS A PERSON WHO PERFORMS SERVICES FOR HIRE FOR AN
EMPLOYER, FOR AN AVERAGE OF TWENTY OR MORE HOURS PER WEEK, AND INCLUDES
ALL INDIVIDUALS EMPLOYED AT ANY SITE OWNED OR OPERATED BY AN EMPLOYER
BUT SHALL NOT INCLUDE AN INDEPENDENT CONTRACTOR.
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(D) "EMPLOYER" MEANS A PERSON OR ENTITY THAT EMPLOYS TWENTY OR MORE
EMPLOYEES AT AT LEAST ONE SITE AND INCLUDES AN INDIVIDUAL, CORPORATION,
PARTNERSHIP, ASSOCIATION, NONPROFIT ORGANIZATION, GROUP OF PERSONS,
STATE, COUNTY, TOWN, CITY, SCHOOL DISTRICT, PUBLIC AUTHORITY OR OTHER
GOVERNMENTAL SUBDIVISION OF ANY KIND.
(E) "ONE HUNDRED PERCENT DISABLED VETERAN" MEANS A VETERAN WHO (I)
RECEIVED A COMPENSATION RATING OF ONE HUNDRED PERCENT FROM THE UNITED
STATES DEPARTMENT OF VETERANS' AFFAIRS OR THE UNITED STATES DEPARTMENT
OF DEFENSE BECAUSE OF A SERVICE-CONNECTED DISABILITY INCURRED IN THE
LINE OF DUTY AND (II) IS CERTIFIED BY THE UNITED STATES DEPARTMENT OF
VETERANS' AFFAIRS OR THE UNITED STATES DEPARTMENT OF DEFENSE AS ENTITLED
TO RECEIVE DISABILITY PAYMENTS UPON THE CERTIFICATION OF THE UNITED
STATES DEPARTMENT OF VETERANS' AFFAIRS OR THE UNITED STATES DEPARTMENT
OF DEFENSE FOR A DISABILITY INCURRED IN THE LINE OF DUTY.
2. AN EMPLOYER SHALL GRANT UNLIMITED DISABLED VETERANS LEAVE OF
ABSENCE TO ALL EMPLOYEES WHO ARE ONE HUNDRED PERCENT DISABLED VETERANS
IN ORDER FOR SUCH EMPLOYEE TO ATTEND MEDICAL APPOINTMENTS, RECEIVE
TREATMENTS, OR MANAGE SUCH EMPLOYEE'S HEALTH CONDITIONS.
3. AN EMPLOYER SHALL NOT TAKE ANY ADVERSE PERSONNEL ACTION AGAINST A
ONE HUNDRED PERCENT DISABLED VETERAN REGARDING SUCH ONE HUNDRED DISABLED
VETERAN'S EMPLOYMENT BECAUSE SUCH ONE HUNDRED PERCENT DISABLED VETERAN:
(A) UTILIZES, OR REQUESTS TO UTILIZE, SICK LEAVE OR ANY OTHER AVAIL-
ABLE LEAVE DUE TO A DISABILITY INCURRED IN THE LINE OF DUTY; OR
(B) OBTAINS OR REQUESTS TO OBTAIN A LEAVE OF ABSENCE PURSUANT TO THIS
SECTION.
4. THIS SECTION SHALL NOT AFFECT AN EMPLOYEE'S RIGHTS WITH RESPECT TO
ANY OTHER EMPLOYEE BENEFIT OTHERWISE PROVIDED BY LAW.
§ 10. Section 4 of the veterans' services law is amended by adding a
new subdivision 39 to read as follows:
39. TO PROVIDE INFORMATION REGARDING RESOURCES THAT ARE AVAILABLE TO
ASSIST VETERANS IN OBTAINING FINANCIAL SUPPORT BY MAINTAINING A VETER-
ANS' FINANCIAL SUPPORT PORTAL ON THE DEPARTMENT'S INTERNET WEBSITE. SUCH
PORTAL SHALL PROVIDE VIRTUAL LINKS TO APPROPRIATE GOVERNMENTAL PROGRAMS
ON THE FEDERAL AND STATE LEVELS AND INFORMATION ON TAX RELIEF AND
STUDENT FINANCIAL AID AVAILABLE TO VETERANS AND VETERANS' FAMILIES. THE
DEPARTMENT MAY CONSULT WITH THE DEPARTMENT OF TAXATION AND FINANCE AND
THE DEPARTMENT OF EDUCATION. THE DEPARTMENT SHALL MAKE REFERENCE TO SUCH
INFORMATION PURSUANT TO SUBDIVISIONS FIVE, SIX AND SEVEN OF THIS SECTION
AND THE ANNUAL REPORT TO THE GOVERNOR AND THE LEGISLATURE AS PROVIDED IN
SUBDIVISION SEVENTEEN OF THIS SECTION. SUCH INFORMATION REQUIRED UNDER
THIS SUBDIVISION SHALL BE MAINTAINED AND UPDATED ANNUALLY. THE INFORMA-
TION MAY ALSO BE MADE AVAILABLE IN PRINTED FORM.
§ 11. Severability clause. If any clause, sentence, paragraph, subdi-
vision, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
§ 12. This act shall take effect January 1, 2026.