New York 2025-2026 Regular Session

New York Assembly Bill A05439

Introduced
2/14/25  
Refer
2/14/25  

Caption

Establishes an active military service travel tax credit for New York domiciled active-duty military members for the cost of their airfare when they travel back home to the state.

Summary

Bill A05439 proposes to amend the New York tax law by establishing a travel credit for active military service members who are domiciled in New York. This credit would allow qualified taxpayers to claim a credit against their state tax liability for airfare expenses incurred while returning to New York during authorized leave from military service. The credit is designed to ease the financial burden on service members when they travel home, recognizing their service and the costs associated with it.

Impact

The bill will introduce a new subsection to the New York tax law, specifically allowing for a travel credit for active military members. This will impact the state's tax code by providing financial relief to service members, potentially increasing their disposable income when they return home. The credit amount is capped at $1,000 for those stationed in the U.S. and $2,500 for those stationed abroad, which could encourage more service members to return home and support local economies.

Sentiment

The sentiment surrounding Bill A05439 appears to be positive, as it aims to support active military personnel and their families. Discussions indicate a recognition of the sacrifices made by service members and a desire to provide them with financial relief. However, there may be concerns regarding the fiscal implications of the tax credit on state revenues, which could lead to further debate in the legislative process.

Contention

Notable points of contention may arise regarding the fiscal impact of the proposed tax credit on state revenue and whether it could lead to budgetary constraints. Some lawmakers may argue for or against the prioritization of tax credits for military members versus other potential uses of state funds. Additionally, there may be discussions on the eligibility criteria and the definition of 'qualified airfare expenses,' particularly concerning what costs are covered under the credit.

Companion Bills

No companion bills found.

Previously Filed As

NY A940

Allows $250 gross income tax deduction for members of military on active duty.

NY S1846

Allows $250 gross income tax deduction for members of military on active duty.

NY HB266

Income tax; exempt income received as personal compensation for full-time duty in the active military service of the United States

NY S937

Allows active duty members of United States military to carry firearm at all times.

NY A1448

Allows active duty members of United States military to carry firearm at all times.

NY A00928

Provides funding for abortion services and travel-related expenses not covered by the military for active duty members of the armed forces of the United States, or their spouses or dependents, who are New York state residents.

NY S01571

Provides funding for abortion services and travel-related expenses not covered by the military for active duty members of the armed forces of the United States, or their spouses or dependents, who are New York state residents.

NY SB119

Relating to a property tax credit for the homestead of residents on active military duty; prescribing an effective date.

NY A11195

Authorizes Mike Hartnett to apply for military service credit in the New York city fire pension fund for active duty service in the U.S. Army from July 7, 1964 until July 7, 1967.

NY S10333

Authorizes Mike Hartnett to apply for military service credit in the New York city fire pension fund for active duty service in the U.S. Army from July 7, 1964 until July 7, 1967.

Similar Bills

No similar bills found.