2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 26, 2023

        Introduced  by  M. of A. ANGELINO, BRABENEC, K. BROWN, DeSTEFANO, DURSO,
          read once and referred to the Committee on Ways and Means

        AN  ACT  to  amend  the  tax  law, in relation to providing for a credit
          against personal income tax for volunteer firefighters and members  of
          volunteer ambulance corps

          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 (ooo) to read as follows:
     3    (ooo)  Volunteer firefighters and members of volunteer ambulance corps
     4  service credit. In the case of a member of a volunteer  fire  department
     5  or a member of a volunteer ambulance corps who has been a member in good
     6  standing with a volunteer department for a minimum of five years and who
     7  maintains  continuous eligibility, in this state, there shall be allowed
     8  a credit against any income tax owed by such member in an  amount  which
     9  is  equal  to  the sum of two thousand five hundred dollars or the total
    10  amount of the tax owed by the taxpayer if less than  two  thousand  five
    11  hundred dollars, whichever is lower.
    12    §  2.  This  act  shall take effect January 1, 2024 and shall apply to
    13  taxable years beginning on or after such date. Effective immediately the
    14  commissioner of taxation and finance is authorized to promulgate any and
    15  all rules and regulations and  take  any  other  measures  necessary  to
    16  implement this act on its effective date on or before such date.

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