New York S 3534: Exempts compensation for active military service from inclusion in a resident's adjusted gross income

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S03534 Summary:

BILL NOS03534 

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SAME ASNo Same As

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SPONSORORTT

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COSPNSR

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MLTSPNSR

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Amd §612, Tax L

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

Go to top S03534 Actions:

BILL NOS03534 

&nbsp

01/28/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS03534 Committee&nbspVotes:

Go to topS03534 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS03534 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3534

 2025-2026 Regular Sessions

 IN SENATE

 January 28, 2025
 ___________

 Introduced by Sen. ORTT -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 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

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Paragraph 8 of subsection (c) of section 612 of the tax
 2 law, as amended by chapter 528 of the laws of 1964, is amended to read
 3 as follows:
 4 (8) Compensation received for active service in the armed forces of
 5 the United States [on or after October first, nineteen hundred sixty-
 6 one, and prior to September first, nineteen hundred sixty-two; provided,
 7 however, that the amount of such compensation to be deducted shall not
 8 exceed one hundred dollars for each month of the taxable year, subse-
 9 quent to September, nineteen hundred sixty-one, during any part of which
 10 month the taxpayer was engaged in such service] if: (A) the taxpayer
 11 maintained a permanent residence in New York state and served in the
 12 active service in the armed forces of the United States outside of New
 13 York state for a period of at least ninety days during the taxable year;
 14 (B) the taxpayer maintained a permanent place of abode outside of New
 15 York state while in active service for the entire taxable year; or (C)
 16 the taxpayer maintained an abode in New York state other than such
 17 person's permanent address while in active service; including residence
 18 in a military barracks, bachelor's quarters or on board a naval vessel.
 19 For the purposes of this paragraph, the words "active service in the
 20 armed forces of the United States" shall mean active duty (other than
 21 for training) in the army, navy (including the marine corps), air force
 22 or coast guard of the United States as defined in title ten of the
 23 United States code.
 24 § 2. This act shall take effect immediately and shall apply to taxable
 25 years beginning on and after January 1, 2026.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07078-01-5

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