What's happening
This bill expands state income tax exemptions to include compensation for reserve component members performing active service in New York.
Why it matters
Expands tax relief to more military personnel. By including reserve components under federal law (10 U.S.C. 10101), the bill extends state income tax exemptions beyond just the New York State organized militia, covering Army Reserve, Navy Reserve, Air Force Reserve, Marine Corps Reserve, and Coast Guard Reserve members on active service in New York.
Recognizes and supports part-time service members. Reserve component members, who often balance civilian careers and military duties, will receive the same state tax benefits as their National Guard peers, providing concrete financial support and acknowledgment of their service.
Addresses fairness and parity. The amendment corrects an inconsistency in the law, ensuring that all service members called to active duty within New York—whether part of the state militia or federal reserves—are treated equally under state tax codes, potentially improving morale and retention among reservists.
Immediate impact. The bill is designed to take effect immediately, meaning affected reservists could see tax benefits in the current tax year, offering prompt financial relief for those serving on active duty within the state.
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Who cares
Headline styles
Expand Military Income Exemption
Plain English, a few words. Used as the page title.
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History
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2036
2017-2018 Regular Sessions
IN ASSEMBLY
January 17, 2017
Introduced by M. of A. LENTOL -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to New York adjusted gross income of a resident individual
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph 8-b of subsection (c) of section 612 of the tax law, as amended by section 1 of part D of chapter 62 of the laws of 2006, is amended to read as follows:
(8-b) Income received by an individual who is a member of the New York state organized militia, as such term is defined in subdivision one of section two of the military law, or the reserve components, as defined in 10 U.S.C. 10101, as compensation for performing active service within the state pursuant to either (i) state active duty orders issued in accordance with subdivision one of section six of the military law or (ii) active service of the United States pursuant to federal active duty orders, for service other than training, issued in accordance with title 10 of the United States code.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03401-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.