Establishes the New York military family relief fund to provide grants to members of the organized militia or a reserve component of the armed forces of the US

Summary of specific provisions

Section 1: Amends the state finance law by adding a new section 89-h to establish the New York military family relief fund. The fund would be in the joint custody of the Commissioner of Taxation and Finance and the State Comptroller. The fund shall consist of moneys donated from corporate income tax and personal income tax form check-offs to be created pursuant to this legislation and may be supplemented by other private or public sources of revenue.

Section 2: Amends the military law by adding a new section 224 to estab- lish criteria to disburse funds to eligible members of the militia, National Guard or armed services reserves. An "eligible member" means a New York resident who is a member of the National Guard or armed services reserves, has been called to active duty for no less than 90 days and is stationed at least 300 miles away from his or her primary residence.

The New York military family relief fund will award needs-based grants to eligible members for up to $3,000 annually if their annual military income is at least 30 percent less than their annual civilian income but only if such civilian income is $85,000 or less.

The Division of Military and Naval Affairs shall promulgate rules and regulations to establish guidelines on how best to rate and evaluate. the economic need of all applicants so that grants can be distributed to those who have the greatest demonstrated economic need.

Section 3: Amends the tax law by adding a new section 209-G to add the corporate income tax check-off option for businesses that wish to contribute to the New York military family relief fund through the filing of their corporate income tax forms.

Section 4: Amends subsection (c) of section 612 of the tax law by adding a new paragraph 39 so that grants from the New York military family relief fund do not count as income for purposes of calculating New York adjusted gross income.

Section 5: Amends the tax law by adding a new section 630-b to add the personal income tax check-off option for individuals that wish to contribute to the New York military family relief fund through the filing of their personal income tax forms.

Section 6: Provides that this law will take effect immediately; provided, that section 2 of this act will take effect on the 120th day after it becomes a law; provided, further, that the provisions of this law will expire and be deemed repealed two years after the date that the adjutant general determines that the War on Terror has ended.

Justification

Many individuals who volunteered for the National Guard or state militia did not anticipate that they would be called to serve for months or even years away from their homes. This situation has created financial hardships for many members of the armed services and their families since military pay is more often than not substantially less than the amount such individuals receive in civilian pay. This bill creates a mechanism by which state taxpayers may assist financially struggling military personnel that have been stationed far away from their homes for an extended period of time.

Legislative history

2007-2008: A10793/S7643

Fiscal implications

Minimal.

Effective date

This act will take effect immediately; provided, that section 2 of this act will take effect on the 120th day after it becomes a law; provided, further, that the provisions of this law will expire and be deemed repealed two years after the date that the adjutant gener- al determines that the War on Terror has ended.