Bill Text: NY S03441 | 2023-2024 | General Assembly | Introduced

---

Bill Title: Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced) 2024-01-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S03441 Detail]

Download: New_York-2023-S03441-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                          3441

                               2023-2024 Regular Sessions

                    IN SENATE

                                    January 31, 2023
                                       ___________

        Introduced  by  Sen. HELMING -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations

        AN ACT to amend the tax law, in  relation  to  providing  for  a  credit
          against  personal  income  tax for volunteer firefighters who complete
          qualifications to become a training instructor

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Section  606  of  the  tax law is amended by adding a new
     2  subsection (e-3) to read as follows:
     3    (e-3) Volunteer firefighter  instructor  certification  credit.    For
     4  taxable  years beginning on and after January 1, 2023, a volunteer fire-
     5  fighter who completes the minimum qualifications for instructor  certif-
     6  ication as outlined in New York state codes, rules and regulations Title
     7  19,  Section  426.4,  in  this  state,  there  shall be allowed a credit
     8  against income tax owed by such person in an amount which  is  equal  to
     9  the  sum  of five hundred dollars or the total amount of the tax owed by
    10  the taxpayer if less than five hundred dollars, whichever is lower.
    11    § 2. This act shall take effect on the first of January next  succeed-
    12  ing  the  date  on  which  it shall have become a law and shall apply to
    13  taxable years beginning on or after such date.   Effective  immediately,
    14  the  addition,  amendment and/or repeal of any rule or regulation neces-
    15  sary for the implementation of  this  act  on  its  effective  date  are
    16  authorized to be made and completed on or before such effective date.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04928-02-3