Bill > A01956

This bill exempts compensation for active military service from being included in a resident's adjusted gross income under certain circumstances. Specifically, the bill amends the tax law to allow for the exclusion of military compensation from a resident's adjusted gross income if the resident: (A) maintained a permanent residence in New York state and served in active military service outside of New York state for at least 90 days during the taxable year; (B) maintained a permanent place of abode outside of New York state for the entire taxable year while in active military service; or (C) maintained an abode in New York state other than their permanent address, such as military barracks or quarters, while in active military service. The bill applies to taxable years beginning on or after January 1, 2020.