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S3240Senate2015-2016 Session

Exempts compensation for active military service from inclusion in a resident's adjusted gross income

Sponsor Thomas CrociSD-3+1 co-sponsorAffects Legal
Status
In Senate Committee
Investigations And Government Operations
Impact
Pending
Passage
Pending

Bill progress

Step 2 of 7

In committee · Investigations And Government Operations

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Sponsors

Primary sponsor
Thomas Croci

Senator · Senate District 3

Chair, Veterans, Homeland Security And Military Affairs

1 Co-sponsor

History

  1. Print number 3240a
  2. Amend and recommit to investigations and government operations
  3. Referred to investigations and government operations
  4. Referred to investigations and government operations

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 Montana, Oregon, and Illinois do not require residents who are active duty military personnel and stationed out of state to pay state income taxes. Several states, such as Arkansas and Indiana, give partial exemptions from state income tax requirements to active duty military members. Additionally, Florida, Nevada, Texas, New Hampshire, South Dakota, Wyoming, Washington, 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.1097A of 2013/2014: Referred to Investigations S.220B of 2011/2012: Referred to Investigations S.3215 of 2009/2010: Referred to Investigations S.3102 of 2007/2008: Referred to Investigations

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, 2016

Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.