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History
- Referred to investigations and government operations
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Exempts compensation for active military service from inclusion in a resident's adjusted gross income
In Assembly Committee · Ways And Means · Sponsor Joseph Morelle
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
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.
New York State currently faces the loss of many young educated residents to other states due to job opportunities elsewhere. It would be a shame to also lose residents in the armed forces who might leave New York to establish residency in states with tax laws more appealing to their situation. The men and women of the US armed forces endure the hardship of being stationed away from their homes and families. In light of their absence from New York State during the majority of the year, the income they earn should not be subject to state income tax.
Legislative history
S.3102/A.8266 of 2007-2008; Referred to Senate Investigations & Government Operations Committee
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately and shall apply to taxable years beginning on and after January 1, 2009.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.