Bill Text: NY A04047 | 2009-2010 | General Assembly | Introduced

---

Bill Title: 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

Spectrum: Strong Partisan Bill (Republican 13-1)

Status: (Introduced - Dead) 2010-07-01 - held for consideration in ways and means [A04047 Detail]

Download: New_York-2009-A04047-Introduced.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4047
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 29, 2009
                                      ___________
       Introduced  by  M.  of  A.  CROUCH, KOLB, HAWLEY, MOLINARO, ZEBROWSKI --
         Multi-Sponsored by -- M.  of A. BACALLES,  BARCLAY,  BURLING,  DUPREY,
         FINCH,  GIGLIO,  OAKS, RAIA, TOWNSEND -- 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 (qq) to read as follows:
    3    (QQ) 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 ONE THOUSAND TWO HUNDRED  DOLLARS  OR  THE  TOTAL
   10  AMOUNT  OF  THE  TAX  OWED BY THE TAXPAYER IF LESS THAN ONE THOUSAND TWO
   11  HUNDRED DOLLARS, WHICHEVER IS LOWER.
   12    S 2. This act shall take effect January 1, 2010  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.
                                                                  LBD06974-01-9