Income tax, state; subtraction for military benefits received by members of uniformed services.

Department of Taxation; evaluation of income tax subtraction for military benefits received by members of the uniformed services; report. Directs the Department of Taxation (the Department) to evaluate the effects of extending the income tax subtraction for military benefits to military retirement income paid to a veteran or the surviving spouse of a veteran for such veteran's service in the uniformed services, defined in federal law as the armed forces, the commissioned corps of the U.S. Public Health Service, and the commissioned corps of the U.S. National Oceanic and Atmospheric Administration. Current law restricts such income tax subtraction to certain military benefits received for service in the armed forces. The bill directs the Department to submit a report of its findings and any recommendations to the Chairmen of the House Committee on Finance and the Senate Committee on Finance and Appropriations no later than November 30, 2025.