Bill Text: NY A06310 | 2021-2022 | General Assembly | Introduced

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Bill Title: Provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers who have qualifying service in the taxable year for which such exemption is sought.

Spectrum: Partisan Bill (Republican 10-0)

Status: (Introduced - Dead) 2022-06-01 - held for consideration in ways and means [A06310 Detail]

Download: New_York-2021-A06310-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6310

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                     March 12, 2021
                                       ___________

        Introduced  by  M. of A. TAGUE, BRABENEC, DeSTEFANO, B. MILLER, SMULLEN,
          HAWLEY, MORINELLO, WALSH, PALMESANO, WALCZYK -- read once and referred
          to the Committee on Ways and Means

        AN ACT to amend the tax law, in relation to providing a state income tax
          exemption for volunteer firefighters and volunteer ambulance workers

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

     1    Section  1. Subsection (i) of section 601 of the tax law is relettered
     2  subsection (j) and a new subsection (i) is added to read as follows:
     3    (i)  Volunteer  firefighters  and  volunteer  ambulance  workers.   1.
     4  Notwithstanding  the  provisions of subsections (a), (b), (c) and (d) of
     5  this section and any other provision of this article, for taxable  years
     6  beginning after January first, two thousand twenty-two, the gross income
     7  shall  be  exempt from tax under this article regardless of whether such
     8  income is subject to federal income taxation to  each  resident  of  the
     9  state  who  has  qualifying  service  in  the taxable year for which the
    10  exemption is claimed as a volunteer firefighter as defined  in  subdivi-
    11  sion  one of section three of the volunteer firefighters' benefit law or
    12  a volunteer ambulance worker as defined in subdivision  one  of  section
    13  three  of the volunteer ambulance workers' benefit law or as a member of
    14  a volunteer emergency medical services personnel squad.
    15    2. 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  fire  department or volunteer ambulance service for a minimum
    18  of one year, has completed all required training courses as required  by
    19  the  state  of  New York and is certified by the chief emergency service
    20  coordinator of the county that the  volunteer  fire  department  or  the
    21  volunteer  ambulance service serves and has attended at least fifty-five
    22  percent of the activities of the volunteer fire department or the volun-
    23  teer ambulance service that he or she is a member of.
    24    § 2. This act shall take effect immediately and  shall  apply  to  all
    25  taxable years beginning on or after January 1, 2022.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10105-01-1