NY A03775

Removes the previous time limitation (October 1, 1961 to September 1, 1962) and $100 monthly cap on the military service compensation exemption from New York State income tax

Allows exemption if taxpayer maintained a permanent New York State residence and served on active duty outside New York for at least 90 days during the tax year

Allows exemption if taxpayer maintained a permanent place of abode outside New York State for the entire tax year while in active service

Allows exemption if taxpayer maintained any abode in New York State other than their permanent address while in active service, including military barracks, bachelor's quarters, or naval vessels

Applies to taxable years beginning on or after January 1, 2016 and takes effect immediately