Bill Text: NY A01320 | 2021-2022 | General Assembly | Amended

---

Bill Title: Provides tax credit to certain volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel under certain circumstances.

Spectrum: Moderate Partisan Bill (Democrat 10-3)

Status: (Introduced - Dead) 2022-01-05 - referred to ways and means [A01320 Detail]

Download: New_York-2021-A01320-Amended.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                         1320--A

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                     January 8, 2021
                                       ___________

        Introduced  by  M.  of  A.  ZEBROWSKI, L. ROSENTHAL, STECK, BUTTENSCHON,
          STIRPE, DiPIETRO -- Multi-Sponsored by -- M. of  A.  HAWLEY,  LUPARDO,
          SANTABARBARA  --  read  once and referred to the Committee on Ways and
          Means -- committee discharged,  bill  amended,  ordered  reprinted  as
          amended and recommitted to said committee

        AN  ACT  to  amend  the tax law, in relation to providing tax credits to
          volunteer firefighters,  volunteer  ambulance  workers  and  volunteer
          emergency medical personnel under certain circumstances

          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 (h-1) to read as follows:
     3    (h-1) Volunteer firefighters', volunteer ambulance workers' and volun-
     4  teer  emergency  medical  service  personnel credit.   For taxable years
     5  beginning on and after January first, two thousand twenty-three, a cred-
     6  it, in the amounts of:
     7    (1) two hundred fifty dollars for one year of qualifying service;
     8    (2) five hundred dollars  for  two  years  of  consecutive  qualifying
     9  service;
    10    (3)  six  hundred  dollars  for  three years of consecutive qualifying
    11  service;
    12    (4) seven hundred dollars for four  years  of  consecutive  qualifying
    13  service;
    14    (5)  eight  hundred  dollars  for five years of consecutive qualifying
    15  service;
    16    (6) nine hundred dollars  for  six  years  of  consecutive  qualifying
    17  service;
    18    (7)  one  thousand  dollars  for seven years of consecutive qualifying
    19  service;
    20    (8) one thousand five hundred dollars for eight years  of  consecutive
    21  qualifying service;

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05515-02-1
        A. 1320--A                          2

     1    (9)  two  thousand  dollars  for  nine years of consecutive qualifying
     2  service; or
     3    (10)  two  thousand  five  hundred  dollars  for  ten or more years of
     4  consecutive qualifying service;
     5  shall be allowed against the tax imposed by section six hundred  one  of
     6  this part, to each resident of the state who serves as a volunteer fire-
     7  fighter  as defined in subdivision one of section three of the volunteer
     8  firefighters' benefit law or a volunteer ambulance worker as defined  in
     9  subdivision  one  of  section  three of the volunteer ambulance workers'
    10  benefit law or as a member of a  volunteer  emergency  medical  services
    11  personnel  squad.  If a volunteer department member has a year where the
    12  qualifying service level is not met, then he or she  shall  receive  the
    13  credit  provided  for  in paragraph one of this subsection the next time
    14  they have a qualifying service year.
    15    For the purposes of this subsection "qualifying  service"  shall  mean
    16  service  where  such  person  has  been a member in good standing with a
    17  volunteer department for a  minimum  of  one  year,  has  completed  all
    18  required  training  courses  as required by the state of New York and is
    19  certified by the chief emergency service coordinator of the county  that
    20  the  volunteer department serves to have attended at least forty percent
    21  of the activities of the volunteer department that he or she is a member
    22  of.
    23    § 2. This act shall take effect immediately.