Active Duty Benefits

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Financial Benefits

Exemption from New York State Income Tax, Title 10 Status.
New York State Tax Law is amended to exempt from state income taxation for federal military pay received in a Title 10, DoD designated combat zone or contingency operation. Additional information is located at www.tax.state.ny.us.POC: New York State Department of Taxation and Finance, Personnel Tax Information Center at (800) 225-5829.

Exemption from New York State Income Tax, State Active Duty.
New York State Tax Law is amended to exempt from state income taxation any state military pay received while serving on any "emergency" state active duty under New York State Military Law. Service members who received SAD pay in 2004 will receive the state tax benefit when they file their 2004 New York State Tax Return (Forms IT 201 or IT 203). Additional information may be obtained at www.tax.state.ny.us.POC: New York State Department of Taxation and Finance, Personnel Tax Information Center at (800) 225-5829.

Termination of Motor Vehicle Lease Contracts.
Permits individuals who enter into a car lease prior to entering active military service to break the lease upon entry into active service. Must have entered state or federal active duty, other than for training, after entering lease. Also applies to spouse as co-signer of lease.


Maximum Rate of Interest.
The Patriot Law extends the six (6) percent interest cap on debt incurred prior to entering active duty. This applies to federal active duty, other than for training.

Suspension of Repayment of Public Retirement System Loans.
Permits a public retirement system, at its discretion, to suspend the obligation to repay any loan while a member is absent on military duty. Applies to state and federal active duty. UPDATE (extended): Authority expires on June 30, 2007.POC: NYS Office of the State Comptroller, Counsel's Officer at 518-474-7621.

Supplemental Military Leave for State Employees.
Supplemental military leave benefits have been extended through December 31, 2006, to state employees who are ordered to active military duties relating to the war on terrorism and military action in Iraq. Applies to federal and state active duty.POC: State Agency Human Resource Office / NYS Department of Civil Service, Attendants and Leave Unit at 518-457-2295.

Extension of Deadline to Pay Real Property Taxes.
Localities are permitted, at their discretion, to extend the payment period for any tax owed on real property. Eligibility is limited to a person who has been ordered to active military duty, other than for training, for a period beginning with a declaration of war by Congress or during any periods of combat designated by presidential executive order or during hazardous ("imminent danger") duty. This benefit is contingent upon the passage of a resolution by the effected municipality authorizing the extension.POC: Local property tax office.

Supplemental Burial Allowance.
This allowance is a state allotment of not more than $6,000 paid to the surviving spouse, domestic partner, adult children, parents, or other family member of the deceased, depending on who paid the cost of the funeral and burial. To receive the benefit, the deceased must have been killed on federal active duty in combat or duty subject to hostile fire or imminent danger.POC: NYS Division of Veterans' Affairs at 518-474-6114