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NY A00328

Bill

Status

Introduced

1/9/2013

Primary Sponsor

Stephen Hawley

Click for details

Origin

Assembly

2013-2014 General Assembly

AI Summary

  • Allows eligible taxpayers to claim a tax credit equal to three-quarters of one percent difference in fees charged between National Guard/Reserve veterans and active duty veterans under Federal Home Loan Mortgage Corporation loan programs.

  • Defines eligible taxpayer as a veteran of the New York National Guard or Military Reserve who served during wartime, received expeditionary medals, or served on active duty for at least 90 days during specified conflicts from the Spanish-American War through the Persian Gulf War.

  • Specifies qualifying service periods including World War I, World War II, Korean Hostilities, Vietnam Conflict, and Persian Gulf Conflict, with precise date ranges for each.

  • Takes effect immediately and applies to taxable years beginning on or after January 1, 2015.

Legislative Description

Provides a tax credit in the amount of certain fees charged in connection with loans under the federal home loan guarantee program to national guard and reserve veterans.

Last Action

held for consideration in ways and means

6/17/2014

Committee Referrals

Ways and Means1/9/2013

Full Bill Text

No bill text available