Vermont H 43: An act relating to recognition and enforcement of a military protection order

Bill Text

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VT LEG #378754 v.1
H.43 1
Introduced by Representatives Canfield of Fair Haven, Hango of Berkshire, 2
Morgan, M. of Milton, Morrissey of Bennington, Austin of 3
Colchester, Bailey of Hyde Park, Bartley of Fairfax, Birong of 4
Vergennes, Bosch of Clarendon, Boutin of Barre City, Boyden 5
of Cambridge, Branagan of Georgia, Burditt of West Rutland, 6
Burtt of Cabot, Casey of Montpelier, Christie of Hartford, Cina 7
of Burlington, Coffin of Cavendish, Corcoran of Bennington, 8
Demar of Enosburgh, Dickinson of St. Albans Town, 9
Dobrovich of Williamstown, Dolgin of St. Johnsbury, Donahue 10
of Northfield, Galfetti of Barre Town, Goslant of Northfield, 11
Greer of Bennington, Gregoire of Fairfield, Harrison of 12
Chittenden, Harvey of Castleton, Higley of Lowell, Hooper of 13
Randolph, Hooper of Burlington, Howard of Rutland City, 14
Howland of Rutland Town, Hunter of Manchester, Kascenska 15
of Burke, Keyser of Rutland City, Krasnow of South 16
Burlington, Labor of Morgan, Laroche of Franklin, Lipsky of 17
Stowe, Luneau of St. Albans City, Maguire of Rutland City, 18
Malay of Pittsford, Marcotte of Coventry, McFaun of Barre 19
Town, Micklus of Milton, Minier of South Burlington, Morgan, 20
L. of Milton, Morris of Springfield, Nelson of Derby, Nielsen of 21

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Brandon, North of Ferrisburgh, Noyes of Wolcott, Ode of 1
Burlington, Oliver of Sheldon, Page of Newport City, Parsons 2
of Newbury, Pinsonault of Dorset, Powers of Waterford, 3
Priestley of Bradford, Pritchard of Pawlet, Quimby of Lyndon, 4
Sibilia of Dover, Southworth of Walden, Stone of Burlington, 5
Sweeney of Shelburne, Tagliavia of Corinth, Taylor of Milton, 6
Toof of St. Albans Town, Walker of Swanton, Wells of 7
Brownington, White of Waitsfield, and Winter of Ludlow 8
Referred to Committee on 9
Date: 10
Subject: Taxation; income tax; military retirement; survivor benefit income; 11
exemption 12
Statement of purpose of bill as introduced: This bill proposes to exempt 13
military retirement and survivor benefit income from Vermont income tax. 14
An act relating to exempting military retirement and survivor benefit 15
income from Vermont income tax 16
It is hereby enacted by the General Assembly of the State of Vermont: 17
Sec. 1. 32 V.S.A. § 5811 is amended to read: 18
§ 5811. DEFINITIONS 19
As used in this chapter unless the context requires otherwise: 20

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(21) “Taxable income” means, in the case of an individual, federal 2
adjusted gross income determined without regard to 26 U.S.C. § 168(k) and: 3
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(B) decreased by the following items of income (to the extent such 5
income is included in federal adjusted gross income): 6
(i) income from U.S. government obligations; 7
(ii) with respect to adjusted net capital gain income as defined in 8
26 U.S.C. § 1(h) reduced by the total amount of any qualified dividend 9
income: either the first $5,000.00 of such adjusted net capital gain income or 10
40 percent of adjusted net capital gain income from the sale of assets held by 11
the taxpayer for more than three years, except not adjusted net capital gain 12
income from: 13
(I) the sale of any real estate or portion of real estate used by 14
the taxpayer as a primary or nonprimary residence; or 15
(II) the sale of depreciable personal property other than farm 16
property and standing timber; or stocks or bonds publicly traded or traded on 17
an exchange, or any other financial instruments; regardless of whether sold by 18
an individual or business; and provided that the total amount of decrease under 19
this subdivision (21)(B)(ii) shall not exceed 40 percent of federal taxable 20
income or $350,000.00, whichever is less; 21

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(iii) recapture of State and local income tax deductions not taken 1
against Vermont income tax; 2
(iv) the portion of certain retirement income and federally taxable 3
benefits received under the federal Social Security Act that is required to be 4
excluded under section 5830e of this chapter; 5
(v) the amount of any federal deduction or credit that the taxpayer 6
would have been allowed for the cultivation, testing, processing, or sale of 7
cannabis or cannabis products as authorized under 7 V.S.A. chapter 33 or 37, 8
but for 26 U.S.C. § 280E; and 9
(vi) the amount of interest paid by a qualified resident taxpayer 10
during the taxable year on a qualified education loan for the costs of attendance 11
at an eligible educational institution; and 12
(vii) U.S. military retirement income and U.S. military survivor 13
benefit income received by the surviving spouse or dependent of the deceased 14
service member; and 15
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Sec. 2. 32 V.S.A. § 5830e is amended to read: 17
§ 5830e. RETIREMENT INCOME; SOCIAL SECURITY INCOME 18
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(c) Other contributory retirement systems; earnings not covered by Soci