STATE OF NEW YORK ________________________________________________________________________ 6934 2025-2026 Regular Sessions IN ASSEMBLY March 18, 2025 ___________ Introduced by M. of A. E. BROWN -- read once and referred to the Commit- tee on Veterans' Affairs AN ACT to amend the veterans' services law, the civil service law, the real property tax law, the education law, and the tax law, in relation to providing state assistance and support to Gold Star families; to amend the state finance law, in relation to establishing the Gold Star family insurance fund and the Gold Star family tuition fund; to amend the private housing finance law, in relation to establishing a Gold Star family program to provide assistance in the form of payments, grants and loans for the Gold Star family program to help prevent homelessness of Gold Star families; and to repeal certain provisions of the real property tax law, relating to veterans' exemptions The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Short title. This act shall be known and may be cited as 2 the "Gold Star Families Support Act" (GSFSA). 3 § 2. Legislative findings and intent. Gold Star families have made the 4 ultimate sacrifice by losing a loved one in the line of duty while serv- 5 ing our country. Despite this sacrifice, the benefits currently provided 6 to these families are inadequate. It is the duty of New York state to 7 honor these families and ensure they receive the support they need to 8 live with dignity and stability. 9 This act seeks to provide meaningful financial, healthcare, educa- 10 tional, and employment assistance to Gold Star families, ensuring they 11 are not left to face unnecessary hardships. 12 § 3. The veterans' services law is amended by adding a new section 13 25-a to read as follows: 14 § 25-a. Health insurance for members of a Gold Star family. 1. Any 15 person who is a member of a Gold Star family shall be eligible to 16 receive health insurance through the New York state of health market- 17 place for the duration of such Gold Star family member's life. The state EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10106-01-5
A. 6934 2 1 shall be responsible for the payment of all premiums in connection with 2 the insurance; neither the Gold Star family member nor such Gold Star 3 family member's employer shall be liable for the premiums. Insurance 4 provided pursuant to this section shall include the highest level of 5 services available through the gold level of the New York state of 6 health marketplace and shall include prescription drug coverage. Such 7 insurance shall be paid for by the state from the Gold Star family 8 insurance fund established under section ninety-nine-ss of the state 9 finance law. The department may consult with the department of financial 10 services to ensure the program established by this section is best 11 effectuated. 12 2. For the purposes of this section, "member of a Gold Star family" 13 means a veteran, the spouse of a veteran, the unremarried surviving 14 spouse of a veteran, or the child of a veteran. Such term shall also 15 include those military personnel who served in the Reserve component of 16 the United States Armed Forces that were deemed on active duty under 17 Executive Order 11519 signed March twenty-third, nineteen hundred seven- 18 ty, 35 Federal Register 5003, dated March twenty-fourth, nineteen 19 hundred seventy and later designated by the United States Department of 20 Defense as Operation Graphic Hand, if such member (a) was discharged or 21 released therefrom under honorable conditions, or (b) has a qualifying 22 condition, as defined in section one of the veterans' services law, and 23 has received a discharge other than bad conduct or dishonorable from 24 such service, or (c) is a discharged LGBT veteran, as defined in section 25 one of the veterans' services law, and has received a discharge other 26 than bad conduct or dishonorable from such service, provided that such 27 veteran meets all other qualifications of this subdivision. 28 § 4. The state finance law is amended by adding a new section 99-ss to 29 read as follows: 30 § 99-ss. Gold Star family insurance fund. 1. There is hereby estab- 31 lished in the joint custody of the commissioner of veterans' services 32 and the superintendent of financial services a special fund to be known 33 as the "Gold Star family insurance fund". 34 2. The fund shall consist of all monies appropriated for its purpose, 35 all monies transferred to such fund pursuant to law, all monies required 36 by this section or any other provision of law to be paid into or credit- 37 ed to the fund and any interest earnings which may accrue from the 38 investment of monies in the fund. Nothing contained in this section 39 shall prevent the department of financial services from receiving 40 grants, gifts or bequests for the purposes of the fund as defined in 41 this section and depositing them into the fund according to law. 42 3. Monies of the fund, when allocated, shall be available for all 43 costs of supplying members of a Gold Star family with health insurance 44 under section twenty-five-a of the veterans' services law. 45 § 5. Section 55-c of the civil service law, as amended by chapter 603 46 of the laws of 1995, subdivision 1 as separately amended by chapters 521 47 and 618 of the laws of 2023, and subdivision 3 as added by chapter 486 48 of the laws of 2019, is amended to read as follows: 49 § 55-c. Employment of veterans [with disabilities by the state] and 50 members of a Gold Star family. 1. The commission [may] shall determine 51 [up to five hundred] positions with duties such as can be performed by 52 [disabled] veterans and [veterans with disabilities] members of a Gold 53 Star family who are found otherwise qualified to perform satisfactorily 54 the duties of any such position. Positions designated to be filled 55 pursuant to this section may be filled on a full-time or part-time 56 basis. Upon such determination, [the said] such positions shall be clas-
A. 6934 3 1 sified in the noncompetitive class, and may be filled only by veterans 2 [of the armed forces of the United States (a) who establish by appropri- 3 ate documentary evidence that they are disabled veterans, as defined in 4 paragraph (b) of subdivision one of section eighty-five of this chapter, 5 or (b) by those veterans, as defined in paragraph (a) of subdivision one 6 of section eighty-five of this chapter, who shall have been certified by 7 the employee health service of the department as being disabled but 8 capable of performing the duties of said positions. Priority in certif- 9 ication and referral of both such disabled veterans and certified disa- 10 bled but capable veterans shall be given to those veterans who received 11 a wound in combat, as documented by the awarding of the purple heart, as 12 authorized by the United States department of defense, and that wound is 13 the cause of, or a substantially contributing factor to, the degree of 14 impairment, who otherwise meet the requirements of this section. The 15 number of veterans appointed pursuant to this section shall not exceed 16 five hundred] or members of a Gold Star family. 17 2. [Those employees] Employees hired under subdivision one of this 18 section, shall be afforded the same opportunity to take promotional 19 examinations as provided to employees in the competitive class. 20 3. When posting jobs that fall under the provisions of this section, 21 all state agencies shall prominently identify on such posting that such 22 job is "55-c Eligible". 23 4. For the purposes of this section, "member of a Gold Star family" 24 means a veteran, the spouse of a veteran, the unremarried surviving 25 spouse of a veteran, or the child of a veteran. Such term shall also 26 include those military personnel who served in the Reserve component of 27 the United States Armed Forces that were deemed on active duty under 28 Executive Order 11519 signed March twenty-third, nineteen hundred seven- 29 ty, 35 Federal Register 5003, dated March twenty-fourth, nineteen 30 hundred seventy and later designated by the United States Department of 31 Defense as Operation Graphic Hand, if such member (a) was discharged or 32 released therefrom under honorable conditions, or (b) has a qualifying 33 condition, as defined in section one of the veterans' services law, and 34 has received a discharge other than bad conduct or dishonorable from 35 such service, or (c) is a discharged LGBT veteran, as defined in section 36 one of the veterans' services law, and has received a discharge other 37 than bad conduct or dishonorable from such service, provided that such 38 veteran meets all other qualifications of this subdivision. 39 § 6. The civil service law is amended by adding a new section 13 to 40 read as follows: 41 § 13. Gold Star family job training. 1. The department, in consulta- 42 tion with the state veterans' service agency, shall establish job train- 43 ing and career development programs tailored for members of Gold Star 44 families. 45 2. For the purposes of this section, "member of a Gold Star family" 46 means a veteran, the spouse of a veteran, the unremarried surviving 47 spouse of a veteran, or the child of a veteran. Such term shall also 48 include those military personnel who served in the Reserve component of 49 the United States Armed Forces that were deemed on active duty under 50 Executive Order 11519 signed March twenty-third, nineteen hundred seven- 51 ty, 35 Federal Register 5003, dated March twenty-fourth, nineteen 52 hundred seventy and later designated by the United States Department of 53 Defense as Operation Graphic Hand, if such member (a) was discharged or 54 released therefrom under honorable conditions, or (b) has a qualifying 55 condition, as defined in section one of the veterans' services law, and 56 has received a discharge other than bad conduct or dishonorable from
A. 6934 4 1 such service, or (c) is a discharged LGBT veteran, as defined in section 2 one of the veterans' services law, and has received a discharge other 3 than bad conduct or dishonorable from such service, provided that such 4 veteran meets all other qualifications of this subdivision. 5 § 7. Paragraph (c) of subdivision 1 of section 458-a of the real prop- 6 erty tax law, as amended by chapter 100 of the laws of 1988, is amended 7 to read as follows: 8 (c) "Qualified owner or Gold Star family" means a veteran, the spouse 9 of a veteran [or], the unremarried surviving spouse of a veteran, or the 10 child of a veteran. Where property is owned by more than one qualified 11 owner, the exemption to which each is entitled may be combined. Where a 12 veteran is also the unremarried surviving spouse of a veteran, such 13 person may also receive any exemption to which the deceased spouse was 14 entitled. "Qualified owner or Gold Star family" shall also include 15 those military personnel who served in the Reserve component of the 16 United States Armed Forces that were deemed on active duty under Execu- 17 tive Order 11519 signed March twenty-third, nineteen hundred seventy, 35 18 Federal Register 5003, dated March twenty-fourth, nineteen hundred 19 seventy and later designated by the United States Department of Defense 20 as Operation Graphic Hand, if such member (1) was discharged or released 21 therefrom under honorable conditions, or (2) has a qualifying condition, 22 as defined in section one of the veterans' services law, and has 23 received a discharge other than bad conduct or dishonorable from such 24 service, or (3) is a discharged LGBT veteran, as defined in section one 25 of the veterans' services law, and has received a discharge other than 26 bad conduct or dishonorable from such service, provided that such veter- 27 an meets all other qualifications of this section. 28 § 8. Subdivisions 4, 6, 7, 8 and 10 of section 458-a of the real prop- 29 erty tax law are REPEALED. 30 § 9. Subdivision 2 of section 458-a of the real property tax law, 31 paragraph (a) as amended by chapter 899 of the laws of 1985, paragraph 32 (b) as amended by chapter 473 of the laws of 2004, paragraph (c) as 33 amended by chapter 100 of the laws of 1988, subparagraph (i) of para- 34 graph (d) as amended by chapter 332 of the laws of 2016 and subparagraph 35 (ii) of paragraph (d) as amended by chapter 381 of the laws of 2015, is 36 amended to read as follows: 37 2. [(a)] Qualifying residential real property shall be exempt from 38 taxation to the full extent [of fifteen percent] of the assessed value 39 of such property[; provided, however, that such exemption shall not 40 exceed twelve thousand dollars or the product of twelve thousand dollars 41 multiplied by the latest state equalization rate for the assessing unit, 42 or in the case of a special assessing unit, the latest class ratio, 43 whichever is less]. 44 [(b) In addition to the exemption provided by paragraph (a) of this 45 subdivision, where the veteran served in a combat theatre or combat zone 46 of operations, as documented by the award of a United States campaign 47 ribbon or service medal, or the armed forces expeditionary medal, navy 48 expeditionary medal, marine corps expeditionary medal, or global war on 49 terrorism expeditionary medal, qualifying residential real property also 50 shall be exempt from taxation to the extent of ten percent of the 51 assessed value of such property; provided, however, that such exemption 52 shall not exceed eight thousand dollars or the product of eight thousand 53 dollars multiplied by the latest state equalization rate for the assess- 54 ing unit, or in the case of a special assessing unit, the class ratio, 55 whichever is less.
A. 6934 5 1 (c) In addition to the exemptions provided by paragraphs (a) and (b) 2 of this subdivision, where the veteran received a compensation rating 3 from the United States veteran's administration or from the United 4 States department of defense because of a service connected disability, 5 qualifying residential real property shall be exempt from taxation to 6 the extent of the product of the assessed value of such property multi- 7 plied by fifty percent of the veteran's disability rating; provided, 8 however, that such exemption shall not exceed forty thousand dollars or 9 the product of forty thousand dollars multiplied by the latest state 10 equalization rate for the assessing unit, or in the case of a special 11 assessing unit, the latest class ratio, whichever is less. For purposes 12 of this paragraph, where a person who served in the active military, 13 naval or air service during a period of war died in service of a service 14 connected disability, such person shall be deemed to have been assigned 15 a compensation rating of one hundred percent. 16 (d) Limitations. (i) The exemption from taxation provided by this 17 subdivision shall be applicable to county, city, town, village and 18 school district taxation if the governing body of the school district in 19 which the property is located, or in the case of a city with a popu- 20 lation of one million or more, the local legislative body, after public 21 hearings, adopts a resolution, or in the case of a city with a popu- 22 lation of one million or more, a local law, providing such exemption, 23 the procedure for such hearing and resolution or local law shall be 24 conducted separately from the procedure for any hearing and local law or 25 resolution conducted pursuant to subparagraph (ii) of this paragraph, 26 paragraph (b) of subdivision four, paragraph (d) of subdivision six and 27 paragraph (b) of subdivision seven of this section. 28 (ii) Each county, city, town, village or school district may adopt a 29 local law to reduce the maximum exemption allowable in paragraphs (a), 30 (b) and (c) of this subdivision to nine thousand dollars, six thousand 31 dollars and thirty thousand dollars, respectively, or six thousand 32 dollars, four thousand dollars and twenty thousand dollars, respective- 33 ly. Each county, city, town, village or school district is also author- 34 ized to adopt a local law to increase the maximum exemption allowable in 35 paragraphs (a), (b) and (c) of this subdivision to fifteen thousand 36 dollars, ten thousand dollars and fifty thousand dollars, respectively; 37 eighteen thousand dollars, twelve thousand dollars and sixty thousand 38 dollars, respectively; twenty-one thousand dollars, fourteen thousand 39 dollars, and seventy thousand dollars, respectively; twenty-four thou- 40 sand dollars, sixteen thousand dollars, and eighty thousand dollars, 41 respectively; twenty-seven thousand dollars, eighteen thousand dollars, 42 and ninety thousand dollars, respectively; thirty thousand dollars, 43 twenty thousand dollars, and one hundred thousand dollars, respectively; 44 thirty-three thousand dollars, twenty-two thousand dollars, and one 45 hundred ten thousand dollars, respectively; thirty-six thousand dollars, 46 twenty-four thousand dollars, and one hundred twenty thousand dollars, 47 respectively; thirty-nine thousand dollars, twenty-six thousand dollars, 48 and one hundred thirty thousand dollars, respectively; forty-two thou- 49 sand dollars, twenty-eight thousand dollars, and one hundred forty thou- 50 sand dollars, respectively; and forty-five thousand dollars, thirty 51 thousand dollars and one hundred fifty thousand dollars, respectively. 52 In addition, a county, city, town, village or school district which is a 53 "high-appreciation municipality" as defined in this subparagraph is 54 authorized to adopt a local law to increase the maximum exemption allow- 55 able in paragraphs (a), (b) and (c) of this subdivision to thirty-nine 56 thousand dollars, twenty-six thousand dollars, and one hundred thirty
A. 6934 6 1 thousand dollars, respectively; forty-two thousand dollars, twenty-eight 2 thousand dollars, and one hundred forty thousand dollars, respectively; 3 forty-five thousand dollars, thirty thousand dollars and one hundred 4 fifty thousand dollars, respectively; forty-eight thousand dollars, 5 thirty-two thousand dollars and one hundred sixty thousand dollars, 6 respectively; fifty-one thousand dollars, thirty-four thousand dollars 7 and one hundred seventy thousand dollars, respectively; fifty-four thou- 8 sand dollars, thirty-six thousand dollars and one hundred eighty thou- 9 sand dollars, respectively; fifty-seven thousand dollars, thirty-eight 10 thousand dollars and one hundred ninety thousand dollars, respectively; 11 sixty thousand dollars, forty thousand dollars and two hundred thousand 12 dollars, respectively; sixty-three thousand dollars, forty-two thousand 13 dollars and two hundred ten thousand dollars, respectively; sixty-six 14 thousand dollars, forty-four thousand dollars and two hundred twenty 15 thousand dollars, respectively; sixty-nine thousand dollars, forty-six 16 thousand dollars and two hundred thirty thousand dollars, respectively; 17 seventy-two thousand dollars, forty-eight thousand dollars and two 18 hundred forty thousand dollars, respectively; seventy-five thousand 19 dollars, fifty thousand dollars and two hundred fifty thousand dollars, 20 respectively. For purposes of this subparagraph, a "high-appreciation 21 municipality" means: (A) a special assessing unit that is a city, (B) a 22 county for which the commissioner has established a sales price differ- 23 ential factor for purposes of the STAR exemption authorized by section 24 four hundred twenty-five of this title in three consecutive years, and 25 (C) a city, town, village or school district which is wholly or partly 26 located within such a county.] 27 § 10. Subdivision 3 of section 458-a of the real property tax law, as 28 amended by chapter 646 of the laws of 2004 and as further amended by 29 section 1 of part W of chapter 56 of the laws of 2010, is amended to 30 read as follows: 31 3. Application for exemption must be made by the qualified owner, or 32 all of the qualified owners, of the property on a form prescribed by the 33 commissioner. The qualified owner or qualified owners shall file the 34 completed form in the assessor's office on or before the appropriate 35 taxable status date. The exemption shall continue in full force and 36 effect for all appropriate subsequent tax years and the qualified owner 37 or qualified owners of the property shall not be required to refile each 38 year. [Applicants shall be required to refile on or before the appropri- 39 ate taxable status date if the percentage of disability percentage 40 increases or decreases or may refile if other changes have occurred 41 which affect qualification for an increased or decreased amount of 42 exemption.] Any applicant convicted of making any willful false state- 43 ment in the application for such exemption shall be subject to the 44 penalties prescribed in the penal law. 45 § 11. Subdivision 5 of section 458-a of the real property tax law, as 46 added by chapter 377 of the laws of 1995, is renumbered to be subdivi- 47 sion 4 and is amended to read as follows: 48 4. Notwithstanding any other provision of law to the contrary, the 49 provisions of this section shall apply to any real property held in 50 trust solely for the benefit of a person or persons who would otherwise 51 be eligible for a real property tax exemption, pursuant to this section, 52 were such person or persons the qualified owner or qualified owners of 53 such real property. 54 § 11-a. Subdivision 9 of section 458-a of the real property tax law, 55 as amended by section 83 of part PP of chapter 56 of the laws of 2022, 56 is renumbered subdivision 5 and amended to read as follows:
A. 6934 7 1 9. The commissioner shall develop in consultation with the commission- 2 er of the New York state department of veterans' services a listing of 3 documents to be used to establish eligibility under this section, 4 including but not limited to a certificate of release or discharge from 5 active duty also known as a DD-214 form or an Honorable Service 6 Certificate/Report of Casualty from the department of defense. [Such 7 information shall be made available to each county, city, town or 8 village assessor's office, or congressional chartered veterans service 9 officers who request such information.] The listing of acceptable mili- 10 tary records shall be made available on the internet websites of the 11 department of veterans' services and the office of real property tax 12 services. 13 § 12. Section 2 of the education law is amended by adding a new 14 subdivision 25 to read as follows: 15 25. "Member of a Gold Star family" means a veteran, the spouse of a 16 veteran, the unremarried surviving spouse of a veteran, or the child of 17 a veteran. Such term shall also include those military personnel who 18 served in the Reserve component of the United States Armed Forces that 19 were deemed on active duty under Executive Order 11519 signed March 20 twenty-third, nineteen hundred seventy, 35 Federal Register 5003, dated 21 March twenty-fourth, nineteen hundred seventy and later designated by 22 the United States Department of Defense as Operation Graphic Hand, if 23 such member (a) was discharged or released therefrom under honorable 24 conditions, or (b) has a qualifying condition, as defined in section one 25 of the veterans' services law, and has received a discharge other than 26 bad conduct or dishonorable from such service, or (c) is a discharged 27 LGBT veteran, as defined in section one of the veterans' services law, 28 and has received a discharge other than bad conduct or dishonorable from 29 such service, provided that such veteran meets all other qualifications 30 of this subdivision. 31 § 13. The education law is amended by adding a new section 115 to read 32 as follows: 33 § 115. Public and private school tuition; member of a Gold Star fami- 34 ly. Notwithstanding any law, rule or regulation, the commissioner shall 35 develop and implement a free tuition program for members of a Gold Star 36 family for pre-K through graduate and post-graduate school for attend- 37 ance at all public and private institutions, subject to amounts made 38 available by appropriation. Such free tuition shall also include, but 39 may not be limited to, housing, books and other related educational fees 40 and costs. 41 § 14. Paragraph h of subdivision 2 of section 355 of the education law 42 is amended by adding a new subparagraph 1-a to read as follows: 43 (1-a) (i) Notwithstanding any other provision of law, rule or regu- 44 lation to the contrary, the trustees shall implement a program to permit 45 any student who is a member of a Gold Star family and who has been 46 admitted to a state-operated institution of the state university of New 47 York to attend without the payment of tuition, housing, books and other 48 related educational fees and costs if such student fulfills the require- 49 ments of such program pursuant to the provisions of this subparagraph. 50 (ii) The trustees shall provide an application process and administer 51 the program which shall be available to any member of a Gold Star family 52 who is enrolled in credit-bearing academic coursework and is on track to 53 graduate. 54 (iii) Notwithstanding any other provision of law, rule or regulation 55 to the contrary subject to amounts made available by appropriation, 56 commencing in the academic year next succeeding the effective date of
A. 6934 8 1 this subdivision, and every academic year thereafter, the state univer- 2 sity shall be entitled to annually receive one hundred percent 3 reimbursement for the annual cost of tuition, housing, books and other 4 related educational fees and costs for each member of a Gold Star family 5 who is a matriculated undergraduate student at a state university senior 6 college and community college who is enrolled in credit-bearing academic 7 coursework and is on track to graduate from the fund established pursu- 8 ant to section ninety-seven-aaaa of the state finance law. 9 § 15. Section 667 of the education law is amended by adding a new 10 subdivision 1-a to read as follows: 11 1-a. Notwithstanding any other provision of law, rule or regulation to 12 the contrary, commencing in the academic year next succeeding the effec- 13 tive date of this subdivision, and every academic year thereafter, all 14 funding appropriated for tuition assistance program awards pursuant to 15 this section shall be deposited into the Gold Star family tuition fund 16 specified in section ninety-seven-aaaa of the state finance law. 17 § 16. Subdivision 1 of section 6304 of the education law is amended by 18 adding a new paragraph e to read as follows: 19 e. (i) Notwithstanding any other provision of law, rule or regulation 20 to the contrary, the trustees, sponsors, or other governing body of a 21 community college, in consultation with the commissioner, shall imple- 22 ment a program to permit any member of a Gold Star family who is a 23 student who has been admitted to a state-operated institution of the 24 state university to attend without the payment of tuition, housing, 25 books and other related educational fees and costs if such student 26 fulfills the requirements of such program pursuant to the provisions of 27 this paragraph. 28 (ii) The trustees shall provide an application process and administer 29 the program which shall be available to any member of a Gold Star family 30 who is a student eligible for resident tuition rates, who is enrolled in 31 credit-bearing academic coursework and is on track to graduate. 32 § 17. Subdivision A of section 6221 of the education law is amended by 33 adding a new paragraph 4-b to read as follows: 34 4-b. Notwithstanding any other provision of law, rule or regulation to 35 the contrary, subject to amounts made available by appropriation, 36 commencing in the two thousand twenty-seven--two thousand twenty-eight 37 academic year, the city university shall be entitled to annually receive 38 one hundred percent reimbursement for the annual cost of tuition, hous- 39 ing, books and other related educational fees and costs for each member 40 of a Gold Star family who is a matriculated undergraduate student at a 41 city university senior college and community college who is enrolled in 42 credit-bearing academic coursework and is on track to graduate. The 43 state comptroller shall establish a separate fund for such monies to be 44 distributed to the city university of New York. The city university 45 shall receive an amount equal to the full cost of in-state undergraduate 46 tuition and student fees for each qualifying member of a Gold Star fami- 47 ly who is a matriculated student who successfully completes credit-bear- 48 ing academic coursework and is on track to graduate. The full cost of 49 tuition shall not include any additional funds the student may receive 50 from any other New York state or federal grant, award, or scholarship 51 program. The state comptroller shall deposit such monies with the city 52 university no later than thirty days after the start of the semester. 53 § 18. The state finance law is amended by adding a new section 97-aaaa 54 to read as follows: 55 § 97-aaaa. Gold Star family tuition fund. 1. There is hereby estab- 56 lished in the joint custody of the state comptroller and the commission-
A. 6934 9 1 er of taxation and finance a fund to be known as the Gold Star family 2 tuition fund. 3 2. The fund shall consist of moneys received by the state pursuant to 4 subparagraph one-a of paragraph h of subdivision two of section three 5 hundred fifty-five of the education law, moneys donated or given to the 6 state, and all other moneys appropriated, credited or transferred there- 7 to from any other fund or source. 8 3. Moneys of the fund shall be made available to the commissioner of 9 education to be distributed to any public or private educational insti- 10 tution from grades pre-K through graduate and post-graduate school shall 11 be deposited with any school providing free tuition to a member of a 12 Gold Star family no later than thirty days after the start of the semes- 13 ter. Each public or private educational institution shall receive an 14 amount equal to the full cost of tuition, housing, books, and other 15 related educational costs and student fees for each member of a Gold 16 Star family. 17 4. The full cost of tuition shall not include any additional funds the 18 student may receive from any other New York state or federal grant, 19 award, or scholarship program. 20 § 19. Section 4 of the veterans' services law is amended by adding two 21 new subdivisions 40 and 41 to read as follows: 22 40. To develop, implement and provide information regarding resources 23 that are available to assist veterans and members of Gold Star families 24 in obtaining financial support by maintaining a veterans' financial 25 support portal on the department's internet website. Such portal shall 26 provide virtual links to appropriate governmental programs on the feder- 27 al and state levels and information on tax relief and student financial 28 aid available to veterans and members of Gold Star families. The depart- 29 ment may consult with the department of taxation and finance, the state 30 housing finance agency, the civil service commission and the department 31 of education. Such information required under this subdivision shall be 32 maintained and updated annually. The information may also be made avail- 33 able in printed form. 34 41. To develop and implement a Gold Star families assistance program 35 to provide financial counseling, career transition support, and mental 36 health services. 37 § 20. The private housing finance law is amended by adding a new arti- 38 cle 33 to read as follows: 39 ARTICLE 33 40 GOLD STAR FAMILY PROGRAM 41 Section 1300. Definitions. 42 1301. Gold Star family program. 43 1302. Creation of the "Gold Star family ownership loan fund". 44 1303. Purpose and terms of loan. 45 1304. Loan repayment. 46 1305. Issuance of bonds. 47 1306. Adoption of regulations. 48 § 1300. Definitions. As used in this article: 49 1. "Agency" means the New York state housing finance agency created by 50 section forty-three of this chapter. 51 2. "Member of a Gold Star family" means a veteran, the spouse of a 52 veteran, the unremarried surviving spouse of a veteran, or the child of 53 a veteran. Such term shall also include those military personnel who 54 served in the Reserve component of the United States Armed Forces that 55 were deemed on active duty under Executive Order 11519 signed March 56 twenty-third, nineteen hundred seventy, 35 Federal Register 5003, dated
A. 6934 10 1 March twenty-fourth, nineteen hundred seventy and later designated by 2 the United States Department of Defense as Operation Graphic Hand, if 3 such member (a) was discharged or released therefrom under honorable 4 conditions, or (b) has a qualifying condition, as defined in section one 5 of the veterans' services law, and has received a discharge other than 6 bad conduct or dishonorable from such service, or (c) is a discharged 7 LGBT veteran, as defined in section one of the veterans' services law, 8 and has received a discharge other than bad conduct or dishonorable from 9 such service, provided that such veteran meets all other qualifications 10 of this subdivision. 11 § 1301. Gold Star family program. 1. Within amounts appropriated, the 12 agency and the veterans' services agency shall develop and administer a 13 program which shall provide assistance in the form of payments, grants 14 and loans for the Gold Star family program to help prevent homelessness 15 of Gold Star families. 16 § 1302. Creation of the "Gold Star family ownership loan fund". There 17 is hereby established a "veteran's home and land ownership loan fund". 18 Such fund shall be used to make loans authorized by this article and for 19 expenses incurred by the agency in the implementation of the program 20 established by this article. 21 § 1303. Purpose and terms of loan. 1. The agency, acting on behalf of 22 the state may in its discretion, enter into a contract with a member of 23 a Gold Star family to provide a loan to assist in the purchase of a 24 dwelling or the purchase and rehabilitation of a dwelling containing up 25 to four residential units, provided such member of a Gold Star family 26 shall reside in at least one of such units. Such loan may also be made 27 for the purchase of unimproved real property when such property shall be 28 used for the construction of a new dwelling. 29 § 1304. Loan repayment. 1. Any loan contracted for pursuant to this 30 article shall be secured by a second mortgage on the dwelling or unim- 31 proved real property purchased by the recipient of such loan if the 32 recipient of such loan assigns, transfers or otherwise conveys the 33 recipient's interest in such dwelling or ceases to occupy such dwelling, 34 the unpaid principal balance of such second mortgage, together with 35 interest thereon, shall become due and payable. If the recipient of any 36 loan is unable to repay the loan, the agency, at its discretion, may 37 adjust the interest rate, terms and conditions of the loan to facilitate 38 repayment. 39 2. Repayment of any loan provided in accordance with this article 40 shall be subject to an interest rate to be determined in accordance with 41 terms and conditions as the agency may establish. In no case shall the 42 term exceed the term of the first mortgage obtained for the purpose of 43 purchasing such dwelling except, in the case of a graduated payment 44 mortgage loan, the term of the loan made pursuant to this article may 45 exceed the expected term of such mortgage loan provided. The term of the 46 loan made pursuant to this article does not exceed the lesser of: 47 (a) The term indicated by the limited amortization schedule of the 48 graduated payment mortgage loan; or 49 (b) Thirty years. Payments by homeowners shall be paid to the agency 50 and deposited in the Gold Star family ownership loan fund. 51 § 1305. Issuance of bonds. 1. The agency shall have the power and is 52 hereby authorized from time to time to issue its negotiable bonds and 53 notes in conformity with applicable provisions of the uniform commercial 54 code in such principal amounts as, in the discretion of the agency, 55 shall be necessary to carry out the purposes of this article, but not in 56 excess of an aggregate amount of twenty million dollars.
A. 6934 11 1 2. Except as may otherwise be expressly provided by the agency, all 2 bonds and notes issued shall be payable out of any moneys, assets or 3 revenues of the state, subject only to any agreement with bondholders or 4 noteholders pledging any particular moneys, assets or revenues. 5 3. Bonds and notes shall be authorized by a resolution or resolutions 6 of the agency adopted in the manner provided by law. 7 4. Such bonds or notes shall bear such date or dates, shall mature at 8 such time or times, shall bear interest at such rate or rates, shall be 9 of such denominations, shall be in such form, carry such registration 10 privileges, be executed in such manner, be payable in lawful money of 11 the United States of America at such place or places within or without 12 the state, be subject to such terms of redemption prior to maturity as 13 may be provided by such resolution or resolutions or such certificate 14 with respect to such bonds or notes, as the case may be; provided, 15 however, that the maximum maturity of bonds shall not exceed thirty 16 years from the date thereof and the maximum maturity of notes or any 17 renewals thereof shall not exceed seven years from the date of the 18 original issue of such notes. 19 5. Any such bonds or notes may be sold at such price or prices, at 20 public or private sale, in such manner and from time to time as may be 21 determined by the agency, and the agency may pay all expenses, premiums 22 and commissions which it may deem necessary or advantageous in 23 connection with the issuance and sale thereof. No bonds or notes may be 24 sold at private sale, however, unless such sale and the term thereof 25 have been approved in writing by: 26 (a) the comptroller, if such sale is not to the comptroller; or 27 (b) the state director of the budget, if such sale is to the comp- 28 troller. 29 6. The agency is authorized to provide for the issuance of its bonds 30 or notes for the purpose of refunding any such bonds or notes then 31 outstanding, including the payment of any redemption premiums thereon 32 and any interest accrued or to accrue to the redemption date next 33 succeeding the date of delivery of such refunding bonds or notes. The 34 proceeds of any such bonds or notes issued for the purpose of so refund- 35 ing outstanding bonds or notes shall be forthwith applied to the 36 purchase or retirement of such outstanding bonds or notes or the redemp- 37 tion of such outstanding bonds or notes on the redemption date next 38 succeeding the date of delivery of such refunding bonds or notes and 39 may, pending such application, be placed in escrow to be applied to such 40 purchase or retirement or redemption on such date. Any such escrowed 41 proceeds, pending such use, may be invested and reinvested only in obli- 42 gations of or guaranteed by the state or the United States of America 43 and either: 44 (a) The yield from which does not exceed the average net interest cost 45 per annum, expressed as a percentage, on such refunding bonds by more 46 than one-half of one percent; or 47 (b) The income from which is exempt from federal taxation, maturing at 48 such time or times as shall be appropriate to assure the prompt payment, 49 as to principal, interest and redemption premium, if any, on the 50 outstanding bonds or notes to be so refunded by purchase, retirement or 51 redemption, as the case may be. 52 The interest, income and profits, if any, earned or realized on any 53 such investment may also be applied to the payment of the outstanding 54 bonds or notes to be so refunded by purchase, retirement or redemption, 55 as the case may be. After the terms of the escrow have been fully satis- 56 fied and carried out, any balance of such proceeds and interest, if any,
A. 6934 12 1 earned or realized on the investments thereof may be returned to the 2 agency for use by it in any lawful manner. All such bonds or notes shall 3 be issued and secured and shall be subject to the provisions of law in 4 the same manner and to the same extent as any other bonds or notes 5 issued pursuant to law. 6 7. Whether or not the bonds and notes are of such form and character 7 as to be negotiable instruments under the terms of the uniform commer- 8 cial code, the bonds and notes are hereby made negotiable instruments 9 within the meaning of and for all the purposes of the uniform commercial 10 code, subject only to the provisions of the bonds and notes for regis- 11 tration. 12 8. Any resolution or resolutions authorizing any bonds or notes pursu- 13 ant to the provisions of this article may contain provisions which may 14 be a part of the contract with the holders of such bonds or notes, as 15 to: 16 (a) pledging or creating a lien, to the extent provided by such resol- 17 ution or resolutions, on all or any part of any moneys held in trust or 18 otherwise by others for the payment of such bonds or notes; 19 (b) the setting aside of reserves or sinking funds and the regulation 20 or disposition thereof; 21 (c) limitations on the purpose to which the proceeds of sale of any 22 issue of such bonds or notes then or thereafter to be issued may be 23 applied; 24 (d) limitations on the issuance of additional bonds or notes, the 25 terms upon which additional bonds or notes may be issued and secured, 26 and upon the refunding of outstanding or other bonds or notes; 27 (e) the procedure, if any, by which the terms of any contract with the 28 holders of bonds or notes may be amended or abrogated, the amount of 29 bonds or notes the holders of which must consent thereto and the manner 30 in which such consent may be given; 31 (f) providing for the rights and remedies of the holders of bonds or 32 notes in the event of default, provided, however, that such rights and 33 remedies shall not be inconsistent with the general laws of this state; 34 and 35 (g) any other matters of like or different character, which in any way 36 affect the security and protection of the bonds or notes and the rights 37 of the holders thereof. 38 § 1306. Adoption of regulations. The agency shall adopt regulations 39 providing for qualifications of a member of a Gold Star family, require- 40 ments and limitations as to adjustments of terms and conditions of 41 repayment, funding priorities and any additional requirements as it 42 deems necessary to carry out the purposes of this article. 43 § 21. Subsection (i) of section 601 of the tax law is relettered 44 subsection (j) and a new subsection (i) is added to read as follows: 45 (i) Member of a Gold Star family. Notwithstanding the provisions of 46 subsections (a), (b), (c) and (d) of this section and any other 47 provision of this article, for taxable years beginning on and after 48 January first, two thousand twenty-five, the gross income of a resident 49 individual who is a member of a Gold Star family shall be exempt from 50 tax under this article regardless of whether such income is subject to 51 federal income taxation. For the purposes of this subsection "member of 52 a Gold Star family" means a veteran, the spouse of a veteran, the unre- 53 married surviving spouse of a veteran, or the child of a veteran. Such 54 term shall also include those military personnel who served in the 55 Reserve component of the United States Armed Forces that were deemed on 56 active duty under Executive Order 11519 signed March twenty-third, nine-
A. 6934 13 1 teen hundred seventy, 35 Federal Register 5003, dated March twenty- 2 fourth, nineteen hundred seventy and later designated by the United 3 States Department of Defense as Operation Graphic Hand, if such member 4 (a) was discharged or released therefrom under honorable conditions, or 5 (b) has a qualifying condition, as defined in section one of the veter- 6 ans' services law, and has received a discharge other than bad conduct 7 or dishonorable from such service, or (c) is a discharged LGBT veteran, 8 as defined in section one of the veterans' services law, and has 9 received a discharge other than bad conduct or dishonorable from such 10 service, provided that such veteran meets all other qualifications of 11 this subsection. 12 § 22. Subparagraph (c) of paragraph 1 of subsection (e) of section 606 13 of the tax law, as amended by chapter 713 of the laws of 1996, is relet- 14 tered subparagraph (C) and amended to read as follows: 15 (C) "Household gross income" means the aggregate adjusted gross income 16 of all members of the household for the taxable year as reported for 17 federal income tax purposes, or which would be reported as adjusted 18 gross income if a federal income tax return were required to be filed, 19 with the modifications in subsection (b) of section six hundred twelve 20 of this article but without the modifications in subsection (c) of such 21 section, plus any portion of the gain from the sale or exchange of prop- 22 erty otherwise excluded from such amount; earned income from sources 23 without the United States excludable from federal gross income by 24 section nine hundred eleven of the internal revenue code; support money 25 not included in adjusted gross income; nontaxable strike benefits; 26 supplemental security income payments; the gross amount of any pension 27 or annuity benefits to the extent not included in such adjusted gross 28 income (including, but not limited to, railroad retirement benefits and 29 all payments received under the federal social security act and veter- 30 ans' disability pensions; provided, however, that household gross income 31 for a member of a Gold Star family shall not include payments received 32 under federal veterans' disability pensions); nontaxable interest 33 received from the state of New York, its agencies, instrumentalities, 34 public corporations, or political subdivisions (including a public 35 corporation created pursuant to agreement or compact with another state 36 or Canada); workers' compensation; the gross amount of "loss-of-time" 37 insurance; and the amount of cash public assistance and relief, other 38 than medical assistance for the needy, paid to or for the benefit of the 39 qualified taxpayer or members of [his] such qualified taxpayer's house- 40 hold. Household gross income shall not include surplus foods or other 41 relief in kind or payments made to individuals because of [their] such 42 individuals' status as victims of Nazi persecution as defined in P.L. 43 103-286. Provided, further, household gross income for members of a 44 Gold Star family shall not include scholarships or other financial 45 assistance awarded pursuant to the education law. Provided, further, 46 household gross income shall only include all such income received by 47 all members of the household while members of such household. For the 48 purposes of this subparagraph, "member of a Gold Star family" means a 49 veteran, the spouse of a veteran, the unremarried surviving spouse of a 50 veteran, or the child of a veteran. Such term shall also include those 51 military personnel who served in the Reserve component of the United 52 States Armed Forces that were deemed on active duty under Executive 53 Order 11519 signed March twenty-third, nineteen hundred seventy, 35 54 Federal Register 5003, dated March twenty-fourth, nineteen hundred 55 seventy and later designated by the United States Department of Defense 56 as Operation Graphic Hand, if such member (a) was discharged or released
A. 6934 14 1 therefrom under honorable conditions, or (b) has a qualifying condition, 2 as defined in section one of the veterans' services law, and has 3 received a discharge other than bad conduct or dishonorable from such 4 service, or (c) is a discharged LGBT veteran, as defined in section one 5 of the veterans' services law, and has received a discharge other than 6 bad conduct or dishonorable from such service, provided that such veter- 7 an meets all other qualifications of this subdivision. 8 § 23. Severability clause. If any clause, sentence, paragraph, subdi- 9 vision, section or part of this act shall be adjudged by any court of 10 competent jurisdiction to be invalid, such judgment shall not affect, 11 impair, or invalidate the remainder thereof, but shall be confined in 12 its operation to the clause, sentence, paragraph, subdivision, section 13 or part thereof directly involved in the controversy in which such judg- 14 ment shall have been rendered. It is hereby declared to be the intent of 15 the legislature that this act would have been enacted even if such 16 invalid provisions had not been included herein. 17 § 24. This act shall take effect on the one hundred eightieth day 18 after it shall have become a law. Effective immediately, the addition, 19 amendment and/or repeal of any rule or regulation necessary for the 20 implementation of this act on its effective date are authorized to be 21 made and completed on or before such effective date.