Bill Text: NY A03479 | 2019-2020 | General Assembly | Introduced

Bill Title: Provides tax credit to certain volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel of up to one thousand one hundred dollars for qualifying service; defines "qualifying service".

Spectrum: Slight Partisan Bill (Democrat 6-3)

Status: (Introduced) 2019-01-29 - referred to ways and means [A03479 Detail]

Download: New_York-2019-A03479-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 29, 2019
        Introduced  by  M.  of A. ZEBROWSKI, JAFFEE, M. G. MILLER, L. ROSENTHAL,
          DiPIETRO -- Multi-Sponsored by -- M. of A.  CROUCH,  HAWLEY,  LUPARDO,
          SANTABARBARA  --  read  once and referred to the Committee on Ways and
        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, a credit, in
     6  the amounts of:
     7    (1) two hundred dollars for one year of qualifying service;
     8    (2) three hundred dollars for  two  years  of  consecutive  qualifying
     9  service;
    10    (3)  four  hundred  dollars  for three years of consecutive qualifying
    11  service;
    12    (4) five hundred dollars for  four  years  of  consecutive  qualifying
    13  service;
    14    (5)  six  hundred  dollars  for  five  years of consecutive qualifying
    15  service;
    16    (6) seven hundred dollars for  six  years  of  consecutive  qualifying
    17  service;
    18    (7)  eight  hundred  dollars for seven years of consecutive qualifying
    19  service;
    20    (8) nine hundred dollars for eight  years  of  consecutive  qualifying
    21  service;
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 3479                             2
     1    (9)  one  thousand  dollars  for  nine years of consecutive qualifying
     2  service; or
     3    (10) one thousand one hundred dollars for ten or more years of consec-
     4  utive 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.