January 25, 2005 |
2005-R-0108 | |
COMPARISON OF BENEFITS FOR ACTIVE-DUTY SERVICEMEN IN THE NORTHEAST | ||
| ||
By: Veronica Rose, Principal Analyst | ||
You asked us to compare the benefits that select states in the northeast provide guardsmen and reservists called to active-duty service.
SUMMARY
This report summarizes the benefits available to active-duty guardsmen and reservists in Connecticut, Massachusetts, Maine, New Hampshire, New Jersey, New York, Rhode Island, and Vermont. Benefits generally fall into six categories: employment, education, tax and financial, family support, license and registration, and miscellaneous. Additionally, most states provide benefits that are available only to servicemen who are state employees. These typically relate to employment and retirement. In some cases, benefits apply only to individuals called to service by the federal government (federal activation); in others, they apply to both to state and federal activation. In some cases, there are substantially different benefits for people called to state as opposed to federal service.
Of the eight states, New York provides the most comprehensive package of benefits for activated personnel. It provides most of the major benefits that other states provide, such as tax exemptions for combat
zone pay and military pensions. It also provides some benefits that other states do not provide, such as free videoconferencing centers and Internet access to facilitate communication between activated personnel and family members. But New York does not have a family relief fund to help relatives of activated personnel, unlike Maine, Rhode Island, and Vermont.
Attachment 1 summarizes the benefits all eight states provide.
EMPLOYMENT
Federal law guarantees the right of servicemen to take time off for federal military service and to be reinstated to their former positions without loss of seniority or other benefits (1994 Uniform Services Employment and Reemployment Rights Act—USERRA). This law applies to private and public employers and supersedes any state law that diminishes USERRA benefits. Some states, including Connecticut, guarantee that servicemen activated for state service get the same military pay as when they are activated for federal service. Some, like Rhode Island and Vermont, give guardsmen and reservists activated for state service all the protections USERRA gives for federal service.
With regard to state employee benefits, Connecticut provides up to 30 days paid leave and insurance coverage for state employees called to federal active-duty service in Iraq and Afghanistan, and to federal or state action in support of Operation Liberty Shield or other domestic anti-terrorism efforts in the United States. It pays the difference between the employee’s state pay (including longevity) and his military pay after 30 days. The law also provides continued state health insurance coverage for the employee and any dependents for the duration of service as long as the employee continues to make the same insurance payments required before activation (CGS § 5-259d(c)).
Pursuant to an executive order, Rhode Island gives state employees called to federal active-duty service or state active-duty support in support of the United States special leave for up to 18 months with pay —equal to the difference between military pay and state salary (see Executive Order No. 2004-1 attached).
Several states, including Connecticut, require public colleges to allow students deployed for active-duty service to reenroll without losing any credits they earned or paying any additional fees. Typically, returning students are eligible for a credit or tuition refund for unfinished courses. Under New York law, it is an unfair educational practice to refuse to readmit students returning from deployment, impose any academic penalty on them, reduce or eliminate their financial aid, or fail to provide credit or refund for which they are eligible. Aggrieved students may pursue their claims following a procedure outlined in the law.
Vermont provides armed services scholarships for children and spouses of servicemen killed in active-duty service since January 2001. The scholarships cover tuition and fees for an undergraduate degree at a Vermont college. New York provides scholarships to (1) military personnel who become permanently disabled during active-duty service in a combat zone or during military training and (2) spouses and financial dependents of such servicemen or any who die or are declared missing in combat zone action. The Military Enhanced Recognition, Incentive and Tribute (MERIT) scholarships are available for up to four years of undergraduate study and are equal to the cost of attending the State University of New York.
TAX AND FINANCIAL BENEFITS
The most common financial benefit that states provide is tax breaks. With regard to military income and pension, some states, including Connecticut, follow the federal tax rules, excluding from state tax any income excluded from federal tax. Other states give special tax breaks to activated personnel. For example, Massachusetts, New Jersey, New Hampshire, and New York do not tax U. S. military retirement income. Maine exempts up to $ 6,000 from state tax. New York also exempts from state tax any pay earned while serving on any emergency in state active-duty service.
Most of these states give servicemen in a combat zone up to 180 days after deployment to file their state income tax returns. This provision mirrors the federal provision for federal filings.
Some states authorize municipalities or counties to defer property tax payments for people in active-duty service and exempt such payments from late fee or interest. Connecticut prohibits such interest charges on local property taxes if the activated serviceman was deployed in the Middle East on the final day that his taxes were due.
Only Maine allows the adjutant general to contract for group life insurance for activated personnel and pay each serviceman’s premium. And only Massachusetts provides a low-interest loan program for activated guardsmen and other reservists. Under the program, any guardsman or reservist called to active duty since September 11, 2001 may make one application to a participating bank for a loan of up to $ 10,000, at 3% interest. The loans are available on a first come, first served basis. The loan period is limited to the terms of the qualified borrower's "call up letter" and any extensions, plus two years. Interest is deferred while the borrower is on active duty. After completing active-duty service, the borrower must start making monthly repayments in amounts that will enable repayment of the loan and accrued interest in two years.
FAMILY SUPPORT
New York has the most comprehensive package of family support benefits. Among other things, the state requires designated public libraries to provide free Internet access to families of deployed servicemen and requires the adjutant general to designate liaison officers specifically to help families of deployed personnel.
Three states—Maine, Rhode Island, and Vermont—have family relief funds to help families of activated personnel. In Maine and Rhode Island, the accounts are funded with voluntary taxpayer donations. In Connecticut, the Soldiers,’ Sailors’ and Marines’ Fund provides benefits to needy servicemen who are discharged from service after serving 90 days active-duty service during wartime.
LICENSE AND REGISTRATION
Most of the states, including Connecticut, provide some type of relief for certain licensees serving on active duty. Typically, such licensees are exempt from any applicable fees or examination requirements. Connecticut, among other things, waives motor vehicle registration fees for such licensees. It also exempts them from occupational and licensing fees and taxes and requires the Public Health Department to reinstate any license or registration that lapsed while they were deployed.
In addition to the types of benefits described above, states offer miscellaneous benefits to activated personnel. As shown in Attachment 1, these vary considerably by state. Some states give benefits that federal law already provides under the Soldiers’, and Sailors’ Civil Relief Act (SSCRA). These include: a stay of court proceedings (e. g. , Maine, Rhode Island, and New York); the right to terminate motor vehicle lease contracts without penalty (e. g. , New Jersey and New York: and protection against eviction for nonpayment of rent (e. g. , New York and Rhode Island). The legal effect of giving these protections in state law is unclear. But it appears that it gives an aggrieved party the option of pursuing his claims either in state or federal court.
Connecticut offers behavioral health services for returning Operation Enduring Freedom and Iraqi Freedom servicemen. It is the only northeastern state with such a program.
Attachment 1: Comparison of Benefits that Select States in the Northeast Provide to Active-Duty Servicemen
State |
State Employees |
Employment |
Education |
Tax and Financial |
Family Support |
License and Registration |
Other |
CT |
Up to 30 days paid leave and insurance coverage for state employees called to federal active-duty service in Iraq and Afghanistan, and to federal or state action in support of Operation Liberty Shield or other anti-terrorism efforts in the U. S; payment of the difference between the employee’s state pay (including longevity) and his military pay after 30 days (§ 5-259d(b)) Continued state health insurance coverage for the employee and any dependents for the duration of active-duty service defined above, as long as the employee continues to make the same insurance payments required before activation (§ 5-259d(c)) Under certain limited circumstances, war service can be used to purchase retirement credit (§ 5-180(b)). Employment reinstatement protection (§ 5-255) |
State-activated military personnel get the same military pay and allowances as when federally activated (§ 27-61) Up to 30 days calendar leave with pay and without loss of vacation privileges for regularly ordered military duty (§ 27-33) Municipal employees eligible for retirement credit for wartime service (§ 7-134) Entitled o leave for meetings and drills without loss of vacation time or employment privleges(§ 27-33a) |
Public colleges must reenroll activated students who did not complete their studies because of their active duty status, without any additional tuition, fee, or related charge (§§ 10a-77, 99, 105) |
Taxpayers in combat zone get 180-day extension after combat service to file state income tax returns without penalty or interest, a provision paralleling the extension for federal tax filings (§ 12-724(a)(1)) Serviceman who dies in active- duty service in combat zone exempt from state income tax due in year of death and earlier years, paralleling a provision for federal filings (§ 12-724(b)(1)) Combat zone pay excluded from state tax to the same extent as it is exempt from federal tax (Department of Revenue Services)
Military pay of nonresidents on active-duty service in the state exempt from state tax (§ 12-711(d)) |
Eligible to participate in Soldiers Sailors and Marines Fund (need-based) (§ 27-140) |
DPH must renew active-duty servicemen licenses certificates, permits, and registrations that become void, within six months of the servicemen are discharged if they complete any continuing education or refresher course required for renewal (excludes reservists and guardsmen on annual training) (§ 19-88b) State residents on active-duty service are exempt from paying biennial license or registration fees or occupational taxes while activated plus one year (§ 27-102a) Waiver of motor vehicle registration fees, including renewal fees, for activated servicemen who were Connecticut residents at the time of induction (§ 14-50); (see similar waiver for emissions inspection at § 27-102a(b)) Reinstatement of certain DPH registration or license that lapsed during deployment, plus one year (§ 20-288) |
Transitional behavioral health services for Operation Enduring Freedom and Iraqi Freedom active-duty servicemen (§ 17a-453d) $ 20,000 death benefits payment to beneficiary of military member killed in line of duty while on state active-duty service (§ 27-69) |
-Continued-
State |
State Employees |
Employment |
Education |
Tax and Financial |
Family Support |
License and Registration |
Other |
CT |
Leave of absence and employment reinstatement protection for municipal employees (§§ 7-462, 7-434) Municipalities must continue contributions to Retirement Fund for members of the armed forces serving in wartime (§ 7-440) |
Towns cannot charge activated guardsman or reservist interest on property tax due at time they are on active-duty service in the Middle East (§ 12-146c) Banks must keep for 14 months mortgage applications of servicemen activated and offer them the same terms and conditions available when they were initially processed if there is no material change in their circumstances (§ 36a-737(b)) Attorneys on active-duty service for more than six months exempt from occupational tax (§ 51-81b) Weekly separation allowances for dependents of activated personnel (up to $ 20 per month for spouse and up to $ 6 per month for each dependent child) if the federal government does not make such payments (§§ 27-81 to 27-86) Disability pensions and other specified benefits are treated the same for Connecticut Tax purposes as for federal income tax purposes. If these amounts are excludable from income for federal income tax purposes, they are not subject to Connecticut income tax (Connecticut Department of Revenue Services at www. ct. gov/drs/cwp/view. asp?a=1510&q=272488) |
-Continued-
State |
State Employees |
Employment |
Education |
Tax and Financial |
Family Support |
License and Registration |
Other |
MA |
State employees activated (except for training) since Sept. 11, 2001 who have been granted leave of absence is entitled to payment of the difference between the military pay and allowances and the sate base pay, if the base pay is higher (Chapter 137 of the 2003 acts) Activated employees cannot lose any seniority or accrued vacation leave, sick leave, personal leave, compensation time, or previously earned overtime (Chapter 137 of the 2003 acts) |
Initial employment rights; discrimination prohibited—same as federal (151B § 4) 17 days paid military leave for military training; entitled to reinstatement at completion of training without loss of pay, seniority, or status (temporary employees not covered but USERRA would supersede this limitation) (149 § 52A). |
Public college students unable to complete studies because of activation entitled to option of tuition credit or refund (Board of Higher Education Policy; additional information at http: //www. mass. gov/portal/index. jsp?pageID=veteransterminal&L=3&L0=Home&L1=B) |
Taxpayers in combat zone get 6-month extension to file state income tax returns without interest or penalty, paralleling the provision for federal tax filings (62C § 81) www. dor. state. ma. us) Combat zone pay excluded from state tax to the same extent as the IRC excludes such income (Department of Revenue Services (DRS) www. dor. state. ma. us) U. S. government military pensions exempt from state tax (62 § 2 (a)(2)E); additional information at http: www. dor. state. us) Military pay of nonresident servicemen on active duty in Massachusetts excluded from state tax (62 § 5A)) Low interest (3%) loans of up to $ 10,000 under the Homefront Financial Security Loan Program for activated guardsmen and reservists; interest deferred while borrower is on active duty (www. Mass. gov/treasury/PressReleases/31903. htm) |
Active-duty servicemen may operate their motor vehicle in Massachusetts with another state’s license (90 § 10) Insurance producer may request waiver to renew license that lapses in active-duty service (175 § 162M) Temporary insurance producer license available without examination to designee of activated insurance producer (175 § 162Q) Active-duty servicemen stationed in Massachusetts can get hunting and fishing license without meeting residency requirements |
-Continued-
State |
State Employees |
Employment |
Education |
Tax and Financial |
Family Support |
License and Registration |
Other |
ME |
17 days per year paid military leave for guardsmen and reservists engaged in military duty without loss of pay or time (37 –B § 342 (5)); After 17 days serviceman entitled to unpaid leave (additional information at http: //www. maine. gov/bhr/Policies/14_5. htm) Retention of reemployment rights both under USERRA and Maine law (additional information at Bureau of Human Resources http: //www. maine. gov/bhr/Policies/14_5. htm) Teachers and police officers receive retirement program credit for activated service (5 §§ 17655; 25 § 1592) |
State active service guardsmen get same military pay and allowance as for federal service (37-B § 143) Guardsmen on state active-duty service eligible to participate in the state retirement system under certain conditions (5 § 17652(5)) Guardsmen on state active-duty service eligible to participate in state employee group health insurance (5 § 285) |
Military leave from educational institutions for active-duty service; preservation of educational status; tuition refund option (37-B §§ 358, 388) |
Forgiveness of state income tax liability on estate of taxpayer who dies in combat zone to the same extent as under the Internal Revenue Code (36 § 5116) Adjutant general may enter into agreements to get group life insurance coverage for activated guardsmen and pay the cost of each individual’s premium (37-B § 385) Military pay of nonresident servicemen on active duty in Maine is excluded from state tax (pursuant to PL 108-189) |
Nonlapsing family relief fund, funded by voluntary tax refunds, provides benefits to families of activated reservists and guardsmen |
Waiver of veterinarian’s registration renewal fee for up to three years for licensed veterinarian on active-duty service (32 § 4863) Waiver or deferral of all or any portion of continuing education requirements as a condition of license renewal when activated over 30 days Occupational licenses that lapse during service may be replaced by temporary license until next licensing period (32 § 59) |
Prohibition on forcible entry and detainer in premises occupied by activated guardsmen and reservists; stay of proceedings in rental disputes (37-B § 387) Stay of court proceedings and administrative hearings for activated servicemen (37-B § 389) Exemption from arrest for certain crimes while attending or returning from state active-duty service; cannot be arrested in a civil action or tax warrant while on state or federal active service (37-B § 185) |
-Continued-
State |
State Employees |
Employment |
Education |
Tax and Financial |
Family Support |
License and Registration |
Other |
ME |
Guardsmen performing state active duty service entitled to participate in the state employee Health Insurance Program (5 § 285F-4) |
Entitlement to leave for state or federal service; reinstatement rights as to pay, seniority, benefits and status (26 § 811) Continuation of existing health, dental, and life insurance benefits, at no additional cost, for state or federally activated servicemen for at least 30 days; after that they may elect to continue paying at same rate paid by employer (26 § 812) |
Up to $ 6,000 of U. S. government military pension benefits exempt from state tax (36 § 5122(2)(M)) Amounts received by guardsmen from federal government must be disregarded when calculating unemployment compensation (26 § 1191) |
Commissioned officers called to active state service have the rights, authority, and immunities of law enforcement officer (37-B § 186). Deferral, without cost or penalty, motor vehicle insurance coverage while on state or federal military duty for 30 or more consecutive days; coverage reinstatement at current rate (37-B § 390) Temporary guardianship of minors that would normally expire are automatically extended until 30 days after parent is no longer on active duty (18-A § 5-207(c)) Occupational licenses that lapse during service may be replaced by temporary license until next licensing period (32 § 59) |
-Continued-
State |
State Employees |
Employment |
Education |
Tax and Financial |
Family Support |
License and Registration |
Other |
NH |
Reemployment protections (§ 112: 8) State employees called to federal active-duty service or state-active duty in support of the United States entitled to special leave with pay for up to 18 months--equal to the difference between military pay and state salary (Exec. Order No. 2004-1) |
Guard numbers on state active service get same employment protections as those USERRA gives for federal active service guard; state -activated servicemen also entitled to same civil protections as federal law gives federally activated servicemen (§§ 110-C: 1, 110-C: 2) Guardsmen on state active-duty service entitled to same civil relief as when on federal active-duty service (§ 110-C: 2) |
Suspension of motor vehicle registration while on active duty; entitlement to refunds for unused months (§ 261: 68) Free renewal of motor vehicle license after return from active duty plus 90 days after discharge (§ 263: 11) Real estate license that lapsed while licensee was in active service renewable for free (§ 331-A: 18) |
Terminate real estate contract without penalty (§ 540: 11a) |
-Continued-
State |
State Employees |
Employment |
Education |
Tax and Financial |
Family Support |
License and Registration |
Other |
NJ |
Members of organized militia get up to 90 days annual paid military leave during state and federal activation (38A: 4-4) Active-duty reservists and guardsmen get up to 30 days paid military leave per year for federal active-duty service duty (38: 23-1) Officers and enlisted members on state active duty get same military pay and allowances as for federal active duty service (38A: 4-3) Entitlement to leave and preservation of privileges and benefits; reemployment rights (38: 23-4) |
Same military pay and allowances for state as federal active-duty service with guardsman minimum set at $ 100 per day (38A: 4-3) Workers’ compensation for active-duty injuries; $ 7,500 death benefit for death on active-duty service (conditions and limitations apply)(38A: 13-1; 38A: 13-8 and 9) |
Children of activated nonresident servicemen can enroll in school without paying tuition that applies to nonresidents (18A: 38-1) |
Taxpayers in combat zone get a 6-month extension from last date of combat service to file state income tax returns without interest or penalty, mirroring the federal provision for federal taxes (54A: 9-16); taxpayers on active-duty service anywhere eligible for filing extension (54A: 8-1) Military pay of nonresident servicemen on active duty in New Jersey is excluded from state tax (54A: 6-7)) Estate of serviceman who dies in active- duty service in combat zone exempt from state income tax due in year of death and earlier years (www. state. nj. us) U. S. government military disability pension exempt from state tax (54A: 6-6) U. S. government military pensions and survivors’ benefits exempt from state tax (54A: 6-26) |
Private employees called to state active service over 30 days in 35 consecutive day period can participate in State Health Benefits Program and, for this purpose, are considered state employees. (Conditions apply) ((52: 14-17. 32n) Stays of pending litigation and allowance in some cases for termination of leases and protection from evictions Activated servicemen may terminate, without penalty, motor vehicle lease contracts if in service for more than 90 days (§ 38: 23C-15) Real estate contracts cannot be terminated or property reclaimed without court order (§ 38: 23C-15) |
-Continued-
State |
State Employees |
Employment |
Education |
Tax and Financial |
Family Support |
License and Registration |
Other |
NY |
Entitlement to leave for ordered state or federal military duty--up to 30 calendar days or 22 working days (whichever is greater) with pay (Mil. § 242); Following exhaustion of § 242 leave, employees activated on or after Sept. 11, 2001 entitled to additional 30 calendar days or 22 working days of military leave at full pay (NY Dept of Civil Service www. cs. state. ny. us/announ/mainpages/GIB01-04. htm) Continued health benefits in the State Health Insurance Program for activated employees at no cost to them for up to 12 months from the activation date if they were enrolled in the program for at least 30 days before they were activated ((NY Dept of Civil Service www. cs. state. ny. us/announ/mainpages/GIB01-04. htm) |
State-activated servicemen get same pay and allowances as federally activated ones (at least $ 100 per day) (Mil. § 210) Serviceman who missed civil service examination because of active-duty service entitled to make-up examination (Mil. § 243-b) |
State Police must accept applications and administer an examination every six months during periods of military conflict for individuals who were on active-duty military service (Exec. Law § 215(3)) Public higher education students entitled to military leave of absence during active-duty service plus one year; such students preserve their educational status achieved before activation; entitled to tuition refund (Ed §§ 6350, 6351, 6352) |
Taxpayers in combat zone get a 6-month extension from last day of combat service to file state income tax returns without interest or penalty (NY Tax Publication 361 (11/04) 6% interest rate cap on debts incurred before activation for state service paralleling the cap under federal law for federal activation (Mil. § 323-a) |
Free video teleconferencing centers for relatives of activated personnel (Mil. § 254) Family liaison officers designated by adjutant general to help families of personnel deployed on active duty (Mil. § 19a) |
Free hunting, fishing, and trapping license for activated servicemen (Env. Law § 11-0715) Renewal fees waived for a temporary teaching license or certificate that lapsed while the applicant was deployed in a combat zone (Ed. § 3004) |
Terminate motor vehicle lease contract when in active military service (other than for training) without penalty or impact on future contracts (Mil. § 311-a) Suspension of professional liability (malpractice) insurance protection during activation for state service paralleling protections for federal activation (Mil. § 316b) |
-Continued-
State |
State Employees |
Employment |
Education |
Tax and Financial |
Family Support |
License and Registration |
Other |
NY |
Reemployment rights regardless of status, duration, position, seniority (Mil. § 242; 243) Retirement and pension credit for ordered military state or federal duty (Mil. § 242; 243; 244-a) |
Reemployment protections for activated servicemen in private industry (does not extend to routine reserve officer training corps training except when performing advanced training duty as a reservist) (Mil. § 317) |
Unfair educational practice to fail to readmit activated students, impose academic penalty because of withdrawal for active-duty service, reduce or eliminate financial aid, or fail to provide credit or refund tuition and fees for them (Ed. § 313(d)). Fees waived for renewal of a temporary teaching license or certificate that lapsed when applicant was deployed in a combat zone (Ed. § 3004) Military children have the right to remain in the public school they attended before their parents were relocated for active duty (Ed. § 3202) Military Enhanced Recognition, Incentive and Tribute Scholarship (MERIT) program makes scholarships to relatives of active-duty servicemen who die, become disabled, or are missing in action (Ed. § 608a) |
Combat zone pay exempt from state tax to the same extent it is exempt from federal tax (Tax Law § 696(a); hostile fire pay for providing services in direct support of combat zone military operation in an area not designated as combat zone also exempt (additional information at http: www. tax. state. ny. us) U. S. government military pension exempt from state tax (Department of Revenue) Military pay earned while serving on any emergency in state active-duty status under New York law exempt from state tax (Tax Law § 612(c) additional information available from Publication 361 (11/04) at http: //www. tax. state. ny. us) Public retirement systems may defer loan repayments of activated public employees who borrowed against their retirement savings |
Free Internet access at designated public libraries to facilitate communication between activated personnel in a combat zone and their relatives (Ed. § 272) Local veterans’ service agencies authorized to help relatives of activated reservists and militia to ensure that they are aware of benefits and services under the law (Exec. Law § 358) Dependents of military service personnel entitled to benefits and protections available to activated personnel, upon application to court (Mil. § 301-b) |
Waiver of professional continuing education requirements for person in military service (Mil. 308-a) Professional and occupational licenses that expire during active- duty service are automatically renewable within 12 months after end of activation; does not apply to limited permits or other credentials that expire for other than the passage of time (Mil. § 308-b) Extension of Emergency Medical Technical and other first responder certifications until 12 months after activation (Public Health § 3011) |
Discrimination based on military status prohibited (Ex. Law § 291) Stay of court proceedings, protection against mortgage foreclosures and evictions: protection against enforcement of storage liens on household goods for people in military service (Mil. § 307, 309, 312, 316-a) Prohibition on solicitation or request that serviceman deny rights under Military Law (Mil. § 318). $ 6,000 supplemental burial allowance to help defray burial cost of serviceman killed in action (Exec. Law § 354-B) |
-Continued-
State |
State Employees |
Employment |
Education |
Tax and Financial |
Family Support |
License and Registration |
Other |
NY |
Active-duty servicemen may qualify to defer payment of back taxes upon a showing that ability to make payments is materially affected by activation (NY Tax Publication 361 (11/04). ) Estate of serviceman who dies in active duty in combat zone exempt from state income tax due in year if death and earlier years (http: www. tax. state. ny. us) Pay of nonresident serviceman stationed in NY exempt from state tax (http: //www. tax. state. ny. us) Active-duty servicemen and qualified relatives eligible for bulk rate telephone service (Public Service Law § 92(3)-A) Localities may defer property tax payments of activated servicemen for up to 90 days after deployment period ends (Real Property Tax § 925-D) Prohibition on adverse credit reporting or other adverse action regarding financial action against a serviceman based solely on a stay, suspension, or postponement of obligations under Military Law, a provision mirroring SSCRA (Mil. § 313-a) |
Filing fees waived for initiating civil court action in circumstance where the action is the direct result of a serviceman’s activation (reported in NGA study) Adjutant General must notify enlistees of benefits (Mil. § 301-a) Life insurance policies for activated reservists and guardsmen cannot lapse or be forfeited for nonpayment of premium during period of active duty plus two years after (Mil. § 316) Assignor of life insurance policy for military personnel protected (Mil. § 316-A) |
-Continued-
State |
State Employees |
Employment |
Education |
Tax and Financial |
Family Support |
License and Registration |
Other |
RI |
Health coverage for designated relatives continue during active-duty service for qualified classified and unclassified employees (§ 36-5-2. 1) 15 days paid military leave each year for federal active duty; leave without pay for state active duty or length of emergency (2004 National Guard Almanac, 30th edition, p. 99) |
Guard members on state active duty (1) get the same military pay and allowances as on federal active status; entitled to the employment protections of USERRA, 38 USC 4301-4333 (§§ 30-11-3; 30-6-3) Guardsmen on state active-duty service for more than 90 days entitled to all the protections of the federal Soldiers’ Sailors’ Civil Relief Act, 50 USC §§ 500-592 (§ 30-7-10); Activated guardsmen and reservists have reemployment rights (status, pay, seniority) (§§ 30-11-3, 30-11-7) Teachers may buy credit in Teachers Retirement System for up to four years of active-duty service (§ 16-16-7. ) |
6% interest rate cap on loans incurred before activation for state active duty, paralleling the provision under federal law for federal activation (§ 30-7-10) Towns must forgive interest on local unpaid property tax during active service plus six months after (§ 44-5-10) Estate of serviceman classified as missing in action exempt from estate and transfer taxes (§ 44-22-2) County may defer property tax filings for servicemen in or near a hazard duty zone (§ 12-39-360) Continuation of insurance policies when called to state active duty, paralleling the provision under federal law for federal activation (§ 30-7-10) Pay of servicemen for active-duty service and compensation for injuries or death sustained in active service exempt from attachment, execution, and other legal processes (§ 30-7-9) |
Military Family Relief Fund to aid family members of state and federal active service personnel; funded in part by voluntary deductions from income tax returns (§ 30-3-41) |
Professional and occupational licensing authorities can give activated servicemen up to four months after discharge to renew certain occupational certificates and licenses that expire during active service (§§ 5-6-21, 28-27-17. 2) Suspension of registration of vehicle owned by active duty military personnel (§ 31-47-15. 2) |
Judges must grant continuance in cases where party or leading attorney is absent because of active duty (§ 25-1-2260) Guard members on state active service duty are exempt from jury duty (§ 30-7-1) Protection from eviction; right to terminate leases when activated for state service paralleling the provision under federal for federal activation (§ 30-7-10) Stay of civil proceedings when called to state active service, paralleling the provision under federal law for federal activation((§ 30-7-10) |
-Continued-
State |
State Employees |
Employment |
Education |
Tax and Financial |
Family Support |
License and Registration |
Other |
VT |
Reemployment rights (salary, benefits, and job protection) for permanent state employee after activation (3 § 263) Retirement service credit for period of activation (3 §§ 458, 477a) Reservists and guardsmen get up to 11 days paid military leave per year for classified state employees (VT Department of Personnel (http: //www. vermontpersonnel. org/employee/labor_cba_detail. php?id=sp/sta32. htm) Reservists and guardsmen eligible for continued health care coverage during state activation when health care coverage is not available if the call-up orders are for 30 days or less and the employee pays the regular employee percentage of premium for the coverage in advance (http: //www. vermontpersonnel. org/employee/labor_cba_detail. php?id=sp/sta32. htm) |
Employment and Reemployment rights (salary, benefits, and job protection) for reservists and guard members in state active service duty or federal training (21 § 491) Employment rights for guardsmen in state or federal service (21 § 492) Activated guardsmen entitled to same pay and allowances in state and federal service (20 § 603) |
Non resident active-duty personnel considered resident for in-state tuition (16 §§ 2185, 2282a) Armed Services post-secondary scholarships for children and spouses of guardsmen and reservists killed in active-duty service (16 § 2537) |
Deferral of state income tax payments without penalty or interest during active service in combat zone to the same extent as federal law allows for federal tax payments (6-month extension) (32 § 5830d) Military pay earned for full-time active-duty service outside of Vermont exempt from Vermont state tax (32 § 5823(a)(2)) Military pay of nonresident servicemen on active duty in Vermont is excluded from state tax (32 § 5823(a)(3)) $ 2,000 of military pay for guard unit training in the state exempt from state tax in any calendar year if annual income is less than $ 50,000 (32 § 5823(a)(2), 32 § 5823(a)(3)) Towns can exempt primary residence of activated personnel from late fee and interest on property taxes during combat service plus 180 days (32 § 4609) |
$ 50,000 emergency assistance fund for families of activated members (reported in 1994 NGA study) |
Has up to 30 days after discharge to renew motor vehicle license (23 § 616) Non resident active-duty personnel eligible for resident hunting and fishing license (10 § 4258) |
Source: State Statutes; State Tax, Labor, National Guard and Military Department Websites; and 1994 National Governors Association study: State and Territorial Support for National Guard members and Their Families
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