Bill Text: NY A06439 | 2015-2016 | General Assembly | Introduced


Bill Title: Enacts the "Volunteer Firefighter and Ambulance Worker Protection and Incentive Act of 2015"; increases the volunteer firefighters' and volunteer ambulance workers' credit in the amount of five hundred dollars; exempts motor vehicles used in the performance of such volunteers' duties from registration fees, use taxes and special fees for volunteer license plates; establishes priority access to wireless telephone and text messaging services for emergency service; provides safety for employees who are late or miss work because they have responded to an emergency; eliminates the expiration on benefits for volunteer firefighters for disease and malfunction of the heart or coronary arteries.

Spectrum: Partisan Bill (Republican 31-0)

Status: (Introduced - Dead) 2016-06-15 - held for consideration in ways and means [A06439 Detail]

Download: New_York-2015-A06439-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6439
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                    March 24, 2015
                                      ___________
       Introduced  by  M.  of  A.  OAKS,  CERETTO, CURRAN, FITZPATRICK, GIGLIO,
         GOODELL, HAWLEY,  MONTESANO,  PALMESANO,  TEDISCO,  DiPIETRO,  WALTER,
         NOJAY,  FINCH,  LAWRENCE,  RAIA  --  Multi-Sponsored  by  --  M. of A.
         BARCLAY, BLANKENBUSH, BUTLER, CORWIN,  CROUCH,  DUPREY,  KOLB,  LOPEZ,
         LUPINACCI,  McDONOUGH,  McKEVITT,  McLAUGHLIN, MURRAY, SALADINO, STEC,
         TENNEY -- read once and referred to the Committee on Ways and Means
       AN ACT to amend the tax law, the vehicle and traffic  law,  the  general
         municipal  law,  the  labor  law, the public health law, the volunteer
         firefighters' benefit law, the volunteer  ambulance  workers'  benefit
         law,  and  the county law, in relation to enacting the volunteer fire-
         fighter and ambulance worker protection and incentive act of 2015; and
         to amend chapter 668 of the laws of 1977, amending the volunteer fire-
         fighters' benefit law,  relating  to  disability  due  to  disease  or
         malfunction  of  the heart or coronary arteries, in relation to making
         certain provisions thereof permanent
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Short  title. This act shall be known and may be cited as
    2  the "volunteer firefighter and ambulance worker protection and incentive
    3  act of 2015".
    4    S 2. Subsection (e-2) of section 606 of  the  tax  law,  as  added  by
    5  section  1  of  part U of chapter 62 of the laws of 2006, paragraph 2 as
    6  amended by chapter 532 of the laws of 2007, paragraph  3  as  added  and
    7  paragraph  4  as  renumbered by section 4 of part N of chapter 61 of the
    8  laws of 2006, and as relettered by section 1 of part K of chapter 59  of
    9  the laws of 2014, is amended to read as follows:
   10    (e-2)  Volunteer  firefighters' and ambulance workers' credit. (1) For
   11  taxable years beginning on and after January first, two thousand [seven]
   12  FIFTEEN, a resident taxpayer who serves as  an  active  volunteer  fire-
   13  fighter  as defined in subdivision one of section two hundred fifteen of
   14  the general municipal law or as a volunteer ambulance worker as  defined
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05916-02-5
       A. 6439                             2
    1  in subdivision fourteen of section two hundred nineteen-k of the general
    2  municipal  law shall be allowed a credit against the tax imposed by this
    3  article equal to [two] FIVE hundred dollars. In order  to  receive  this
    4  credit  a  volunteer firefighter or volunteer ambulance worker must have
    5  been active for the entire taxable year for which the credit is sought.
    6    (2) If a taxpayer receives a real property tax exemption  relating  to
    7  such  service  under  title two of article four of the real property tax
    8  law, such taxpayer shall not be  eligible  for  this  credit;  provided,
    9  however (A) if the taxpayer receives such real property tax exemption in
   10  the  two  thousand  [seven]  FIFTEEN  taxable year as a result of making
   11  application therefor in a prior year or (B) if the taxpayer notifies his
   12  or her assessor  in  writing  by  December  thirty-first,  two  thousand
   13  [seven]  FIFTEEN of the taxpayer's intent to discontinue such real prop-
   14  erty tax exemption  by  not  re-applying  for  such  real  property  tax
   15  exemption by the next taxable status date, such taxpayer shall be eligi-
   16  ble for this credit for the two thousand [seven] FIFTEEN taxable year.
   17    (3)  In the case of a husband and wife who file a joint return and who
   18  both individually qualify for the  credit  under  this  subsection,  the
   19  amount  of  the  credit  allowed  shall  be  [four hundred] ONE THOUSAND
   20  dollars.
   21    (4) If the amount of the credit allowed under this subsection for  any
   22  taxable  year  shall exceed the taxpayer's tax for such year, the excess
   23  shall be treated as an overpayment of tax to be credited or refunded  in
   24  accordance with the provisions of section six hundred eighty-six of this
   25  article, provided, however, that no interest shall be paid thereon.
   26    S  2-a.  Subsection  (e-1)  of section 606 of the tax law, as added by
   27  section 1 of part U of chapter 62 of the laws of 2006,  paragraph  2  as
   28  amended  by  chapter  532  of the laws of 2007, paragraph 3 as added and
   29  paragraph 4 as renumbered by section 4 of part N of chapter  61  of  the
   30  laws of 2006, is amended to read as follows:
   31    (e-1)  Volunteer  firefighters' and ambulance workers' credit. (1) For
   32  taxable years beginning on and after January first, two thousand [seven]
   33  FIFTEEN, a resident taxpayer who serves as  an  active  volunteer  fire-
   34  fighter  as defined in subdivision one of section two hundred fifteen of
   35  the general municipal law or as a volunteer ambulance worker as  defined
   36  in subdivision fourteen of section two hundred nineteen-k of the general
   37  municipal  law shall be allowed a credit against the tax imposed by this
   38  article equal to [two] FIVE hundred dollars. In order  to  receive  this
   39  credit  a  volunteer firefighter or volunteer ambulance worker must have
   40  been active for the entire taxable year for which the credit is sought.
   41    (2) If a taxpayer receives a real property tax exemption  relating  to
   42  such  service  under  title two of article four of the real property tax
   43  law, such taxpayer shall not be  eligible  for  this  credit;  provided,
   44  however (A) if the taxpayer receives such real property tax exemption in
   45  the  two  thousand  [seven]  FIFTEEN  taxable year as a result of making
   46  application therefor in a prior year or (B) if the taxpayer notifies his
   47  or her assessor  in  writing  by  December  thirty-first,  two  thousand
   48  [seven]  FIFTEEN of the taxpayer's intent to discontinue such real prop-
   49  erty tax exemption  by  not  re-applying  for  such  real  property  tax
   50  exemption by the next taxable status date, such taxpayer shall be eligi-
   51  ble for this credit for the two thousand [seven] FIFTEEN taxable year.
   52    (3)  In the case of a husband and wife who file a joint return and who
   53  both individually qualify for the  credit  under  this  subsection,  the
   54  amount  of  the  credit  allowed  shall  be  [four hundred] ONE THOUSAND
   55  dollars.
       A. 6439                             3
    1    (4) If the amount of the credit allowed under this subsection for  any
    2  taxable  year  shall exceed the taxpayer's tax for such year, the excess
    3  shall be treated as an overpayment of tax to be credited or refunded  in
    4  accordance with the provisions of section six hundred eighty-six of this
    5  article, provided, however, that no interest shall be paid thereon.
    6    S  3.  Subdivision  6 of section 401 of the vehicle and traffic law is
    7  amended by adding a new paragraph h to read as follows:
    8    H. NOTWITHSTANDING ANY PROVISION OF THIS CHAPTER OR ANY OTHER  LAW  TO
    9  THE  CONTRARY,  ANY  MOTOR  VEHICLE OWNED BY A VOLUNTEER FIREFIGHTER, AS
   10  DEFINED IN SUBDIVISION ONE OF SECTION THREE OF THE VOLUNTEER  FIREFIGHT-
   11  ERS'  BENEFIT LAW, OR A VOLUNTEER AMBULANCE WORKER, AS DEFINED IN SUBDI-
   12  VISION ONE OF SECTION THREE OF THE VOLUNTEER AMBULANCE WORKERS'  BENEFIT
   13  LAW,  AND USED BY SUCH VOLUNTEER IN THE PERFORMANCE OF HIS OR HER DUTIES
   14  AS A VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBULANCE WORKER SHALL BE EXEMPT
   15  FROM ALL MOTOR VEHICLE REGISTRATION FEES AND FROM  ANY  VEHICLE  USE  OR
   16  OTHER TAX BASED UPON THE WEIGHT OR VALUE OF SUCH MOTOR VEHICLE.
   17    S 4. Subdivision 3 of section 404-b of the vehicle and traffic law, as
   18  amended  by  chapter  277  of  the  laws  of 1991, is amended to read as
   19  follows:
   20    3. A distinctive plate issued pursuant to this section shall be issued
   21  in the same manner as other number plates upon payment  of  the  regular
   22  registration  fee  prescribed by section four hundred one of this [chap-
   23  ter] ARTICLE and an initial one time service charge of fifteen  dollars;
   24  PROVIDED,  HOWEVER,  NO SUCH REGISTRATION FEE OR SERVICE CHARGE SHALL BE
   25  IMPOSED FOR A MOTOR VEHICLE USED  BY  A  VOLUNTEER  FIREFIGHTER  IN  THE
   26  PERFORMANCE OF HIS OR HER DUTIES.
   27    S 5. Subdivision 3 of section 404-f of the vehicle and traffic law, as
   28  amended  by  chapter  277  of  the  laws  of 1991, is amended to read as
   29  follows:
   30    3. A distinctive plate issued pursuant to this section shall be issued
   31  in the same manner as other number plates upon payment  of  the  regular
   32  registration  fee  prescribed by section four hundred one of this [chap-
   33  ter] ARTICLE and an additional annual service charge of fifteen dollars;
   34  PROVIDED, HOWEVER, NO SUCH REGISTRATION FEE OR SERVICE CHARGE  SHALL  BE
   35  IMPOSED  FOR  A  MOTOR VEHICLE USED BY A MEMBER OF A VOLUNTEER AMBULANCE
   36  SERVICE IN THE PERFORMANCE OF HIS OR HER DUTIES.
   37    S 6. Section 92-a of the general municipal law is amended by adding  a
   38  new subdivision 8 to read as follows:
   39    8.  THE PROVISIONS OF THIS SECTION SHALL APPLY TO VOLUNTEER FIREFIGHT-
   40  ERS, AS DEFINED IN SUBDIVISION ONE OF SECTION  THREE  OF  THE  VOLUNTEER
   41  FIREFIGHTERS'  BENEFIT  LAW, AND VOLUNTEER AMBULANCE WORKERS, AS DEFINED
   42  IN SUBDIVISION ONE OF SECTION THREE OF THE VOLUNTEER AMBULANCE  WORKERS'
   43  BENEFIT LAW; PROVIDED HOWEVER, THAT THE TOTAL OR PARTIAL COST OF PARTIC-
   44  IPATION SHALL BE BORNE BY SUCH MEMBER, UNLESS THE GOVERNING BOARD OF THE
   45  VOLUNTEER  FIRE  COMPANY,  DEPARTMENT,  OR  CORPORATION OR THE GOVERNING
   46  BOARD OF THE VOLUNTEER AMBULANCE COMPANY, EITHER VOLUNTARY OR MUNICIPAL,
   47  SHALL ENACT PROVISIONS TO  PROVIDE  TOTAL  OR  PARTIAL  CONTRIBUTION  IN
   48  PAYMENT OF THE COST OF SUCH MEMBER'S PARTICIPATION IN SUCH PLAN.
   49    S  7.   The labor law is amended by adding a new section 202-m to read
   50  as follows:
   51    S 202-M. AUTHORIZED ABSENCE. 1. IF AN EMPLOYEE IS ABSENT FROM OR  LATE
   52  TO  HIS  OR  HER EMPLOYMENT IN ORDER TO RESPOND TO AN EMERGENCY PRIOR TO
   53  THE TIME THE EMPLOYEE IS TO REPORT TO HIS OR HER EMPLOYMENT DUE  TO  HIS
   54  OR  HER ENGAGING IN THE ACTUAL PERFORMANCE OF HIS OR HER DUTIES AS (A) A
   55  VOLUNTEER FIREFIGHTER, OR (B) AN ENROLLED MEMBER OF  A  VOLUNTEER  AMBU-
   56  LANCE  SERVICE  PURSUANT  TO ARTICLE THIRTY OF THE PUBLIC HEALTH LAW, AN
       A. 6439                             4
    1  EMPLOYER SHALL BE PROHIBITED FROM TERMINATING SUCH EMPLOYEE ON THE BASIS
    2  OF SUCH ABSENCE OR LATENESS.
    3    2.  THE  ENTIRE  PERIOD  OF THE AUTHORIZED ABSENCE GRANTED PURSUANT TO
    4  THIS SECTION MAY BE CHARGED AGAINST ANY OTHER  LEAVE  SUCH  EMPLOYEE  IS
    5  OTHERWISE  ENTITLED TO, AND SUCH AUTHORIZED ABSENCE SHALL INCLUDE TRAVEL
    6  BOTH TO AND FROM SUCH DUTIES PERFORMED IN  HIS  OR  HER  CAPACITY  AS  A
    7  VOLUNTEER.  AT  THE  EMPLOYER'S  REQUEST,  THE EMPLOYEE MUST PROVIDE THE
    8  EMPLOYER WITH A STATEMENT FROM THE HEAD OF THE VOLUNTEER FIREFIGHTER  OR
    9  VOLUNTEER   AMBULANCE  SERVICE,  AS  APPLICABLE,  STATING  THE  EMPLOYEE
   10  RESPONDED TO AN EMERGENCY AND THE TIME OF SUCH RESPONSE.
   11    S 8. Subdivisions 12 and 13 of section 2780 of the public health  law,
   12  as  added  by  chapter  584 of the laws of 1988, are amended and two new
   13  subdivisions 18 and 19 are added to read as follows:
   14    12. "Health facility" means a hospital as defined in section two thou-
   15  sand eight hundred one of this chapter, NURSING HOME,  HOSPICE,  CLINIC,
   16  blood  bank,  blood  center,  sperm bank, organ or tissue bank, clinical
   17  laboratory, RESIDENTIAL OR OUTPATIENT DRUG  AND  ALCOHOL  REHABILITATION
   18  SERVICE or facility providing care or treatment to persons with a mental
   19  disability  as  defined  in article one of the mental hygiene law OR ANY
   20  OTHER HEALTH CARE INSTITUTION REQUIRED TO  BE  LICENSED  IN  THIS  STATE
   21  WHETHER PRIVATELY OR PUBLICLY OPERATED.
   22    13.  "Health  care  provider"  means  any  physician, nurse, EMERGENCY
   23  MEDICAL SERVICES WORKER, provider of services for the mentally  disabled
   24  as  defined  in  article  one of the mental hygiene law, or other person
   25  involved in providing medical, nursing, counseling, or other health care
   26  or mental health service, including  those  associated  with,  or  under
   27  contract to, a health maintenance organization or medical services plan.
   28    18.  "FIRST RESPONDER" MEANS POLICE, FIREFIGHTERS, RESCUE PERSONNEL OR
   29  ANY OTHER PERSON WHO PROVIDES EMERGENCY RESPONSE,  FIRST  AID  OR  OTHER
   30  MEDICALLY  RELATED ASSISTANCE EITHER IN THE COURSE OF THEIR OCCUPATIONAL
   31  DUTIES OR AS A VOLUNTEER, WHICH  MAY  EXPOSE  THEM  TO  CONTACT  WITH  A
   32  PERSON'S BODILY FLUIDS.
   33    19.  "SIGNIFICANT  EXPOSURE"  MEANS  DIRECT CONTACT WITH BLOOD OR BODY
   34  FLUIDS OF A PATIENT IN A MANNER WHICH, ACCORDING  TO  THE  MOST  CURRENT
   35  GUIDELINES  OF  THE  CENTERS  FOR  DISEASE  CONTROL OF THE UNITED STATES
   36  PUBLIC HEALTH SERVICE, IS CAPABLE OF TRANSMITTING HUMAN IMMUNODEFICIENCY
   37  VIRUS, INCLUDING, BUT NOT LIMITED TO, A PERCUTANEOUS INJURY, CONTACT  OF
   38  MUCOUS MEMBRANES OR CONTACT OF SKIN (ESPECIALLY WHEN THE EXPOSED SKIN IS
   39  CHAPPED,  ABRADED  OR  AFFLICTED  WITH  DERMATITIS) OR IF THE CONTACT IS
   40  PROLONGED OR INVOLVES AN EXTENSIVE AREA.
   41    S 9. Subdivision 1 of section  2781  of  the  public  health  law,  as
   42  amended  by  section  2  of part A of chapter 60 of the laws of 2014, is
   43  amended to read as follows:
   44    1. Except as provided in section TWENTY-SEVEN HUNDRED EIGHTY-ONE-B  OF
   45  THIS  ARTICLE OR IN SECTION three thousand one hundred twenty-one of the
   46  civil practice law and rules, or unless otherwise  specifically  author-
   47  ized  or  required  by a state or federal law, no person shall order the
   48  performance of  an  HIV  related  test  without  first  having  received
   49  informed  consent of the subject of the test who has capacity to consent
   50  or, when the subject lacks capacity to consent, of a  person  authorized
   51  pursuant  to law to consent to health care for such individual. In order
   52  for there to be informed consent, the person ordering  the  test  shall,
   53  prior  to  obtaining informed consent, at a minimum advise the protected
   54  individual that an HIV-related test is being performed.
   55    S 10. The public health law is amended by adding a new section  2781-b
   56  to read as follows:
       A. 6439                             5
    1    S  2781-B.  CERTIFICATION  OF  SIGNIFICANT EXPOSURE AND TESTING PROCE-
    2  DURES. 1. WHENEVER A HEALTH CARE PROVIDER OR FIRST RESPONDER EXPERIENCES
    3  AN EXPOSURE TO A PATIENT'S BLOOD OR BODILY FLUIDS DURING THE  COURSE  OF
    4  RENDERING  HEALTH  CARE  OR  OCCUPATIONAL  SERVICES,  THE INDIVIDUAL MAY
    5  REQUEST  AN  EVALUATION OF THE EXPOSURE, BY A PHYSICIAN, TO DETERMINE IF
    6  IT IS A SIGNIFICANT EXPOSURE. NO PHYSICIAN SHALL CERTIFY HIS OWN SIGNIF-
    7  ICANT EXPOSURE OR THAT OF ANY OF HIS EMPLOYEES. SUCH REQUESTS  SHALL  BE
    8  MADE WITHIN SEVENTY-TWO HOURS OF THE EXPOSURE.
    9    2.  WITHIN  SEVENTY-TWO HOURS OF THE REQUEST, THE PHYSICIAN SHALL MAKE
   10  WRITTEN CERTIFICATION OF THE SIGNIFICANCE OF THE EXPOSURE.
   11    3. IF THE PHYSICIAN DETERMINES THAT THE HEALTH CARE PROVIDER OR  FIRST
   12  RESPONDER  HAS  EXPERIENCED  A SIGNIFICANT EXPOSURE, THE PHYSICIAN SHALL
   13  OFFER THE EXPOSED INDIVIDUAL THE OPPORTUNITY TO UNDERGO TESTING  FOLLOW-
   14  ING THE PROCEDURE OUTLINED IN SECTION TWENTY-SEVEN HUNDRED EIGHTY-ONE OF
   15  THIS ARTICLE.
   16    S  11.  The volunteer firefighters' benefit law is amended by adding a
   17  new section 26 to read as follows:
   18    S 26. EXPOSURE TO BLOOD OR BODILY FLUIDS. IF, AS A RESULT OF  SERVICES
   19  PERFORMED  IN  THE  LINE OF DUTY, A VOLUNTEER FIREFIGHTER EXPERIENCES AN
   20  EXPOSURE TO A PATIENT'S OR VICTIM'S BLOOD OR BODILY FLUIDS,  THE  EXECU-
   21  TIVE  OFFICER  OF THE FIRE DEPARTMENT OR FIRE COMPANY OF WHICH HE OR SHE
   22  IS A MEMBER MAY AUTHORIZE THE VOLUNTEER FIREFIGHTER TO OBTAIN THE EVALU-
   23  ATION AND TESTING OF THE EXPOSURE  SET  FORTH  IN  SECTION  TWENTY-SEVEN
   24  HUNDRED  EIGHTY-ONE-B  OF  THE PUBLIC HEALTH LAW. ANY SUCH AUTHORIZATION
   25  MAY BE GRANTED PRIOR TO THE GIVING OF NOTICE UNDER  THIS  CHAPTER.  SUCH
   26  EVALUATION  AND TESTING OF THE EXPOSURE SHALL BE A COVERED BENEFIT UNDER
   27  THIS CHAPTER.
   28    S 12. The volunteer ambulance  workers'  benefit  law  is  amended  by
   29  adding a new section 26 to read as follows:
   30    S  26. EXPOSURE TO BLOOD OR BODILY FLUIDS. IF, AS A RESULT OF SERVICES
   31  PERFORMED IN THE LINE OF DUTY, A VOLUNTEER AMBULANCE WORKER  EXPERIENCES
   32  AN EXPOSURE TO A PATIENT'S OR VICTIM'S BLOOD OR BODILY FLUIDS, THE EXEC-
   33  UTIVE  OFFICER  OF  THE AMBULANCE COMPANY OF WHICH HE OR SHE IS A MEMBER
   34  MAY AUTHORIZE THE VOLUNTEER AMBULANCE WORKER TO  OBTAIN  THE  EVALUATION
   35  AND  TESTING  OF  THE EXPOSURE SET FORTH IN SECTION TWENTY-SEVEN HUNDRED
   36  EIGHTY-ONE-B OF THE PUBLIC HEALTH LAW. ANY  SUCH  AUTHORIZATION  MAY  BE
   37  GRANTED  PRIOR  TO  THE GIVING OF NOTICE UNDER THIS CHAPTER. SUCH EVALU-
   38  ATION AND TESTING OF THE EXPOSURE SHALL BE A COVERED BENEFIT UNDER  THIS
   39  CHAPTER.
   40    S  13. The county law is amended by adding a new section 307-a to read
   41  as follows:
   42    S 307-A. PRIORITY ACCESS TO  WIRELESS  TELEPHONE  AND  TEXT  MESSAGING
   43  SERVICE FOR EMERGENCY SERVICE. EVERY WIRELESS TELEPHONE SERVICE SUPPLIER
   44  AS  DEFINED IN SECTION THREE HUNDRED TWENTY-FIVE OF THIS CHAPTER, OFFER-
   45  ING WIRELESS TELEPHONE AND TEXT MESSAGING SERVICE SHALL, TO  THE  EXTENT
   46  TECHNICALLY  FEASIBLE,  MAKE  AVAILABLE  TO  (1)  ANY WIRELESS TELEPHONE
   47  CUSTOMER DIALING 911 AND (2) EMERGENCY SERVICE PROVIDERS INCLUDING,  BUT
   48  NOT  LIMITED  TO,  FIRE  DEPARTMENTS  AND  COMPANIES,  EMERGENCY MEDICAL
   49  SERVICES AND LAW ENFORCEMENT AGENCIES, PRIORITY ACCESS TO WIRELESS TELE-
   50  PHONE AND TEXT MESSAGING SERVICE IN ORDER  TO  ASSURE  ITS  AVAILABILITY
   51  DURING A PUBLIC EMERGENCY. SUCH WIRELESS TELEPHONE SERVICE SUPPLIERS MAY
   52  CONSULT WITH THE NEW YORK STATE 911 BOARD, STATE FIRE ADMINISTRATOR, NEW
   53  YORK  STATE  EMERGENCY MEDICAL SERVICES COUNCIL AND SUCH LAW ENFORCEMENT
   54  OFFICIALS AS APPROPRIATE IN ESTABLISHING SUCH PRIORITY ACCESS.
   55    S 14. Section 4 of chapter 668 of  the  laws  of  1977,  amending  the
   56  volunteer  firefighters'  benefit  law,  relating  to  disability due to
       A. 6439                             6
    1  disease or malfunction of the heart or coronary arteries, as amended  by
    2  chapter 383 of the laws of 2010, is amended to read as follows:
    3    [S  4.  The provisions of section two of this act shall remain in full
    4  force and effect to and including the thirtieth day of June, 2015.]
    5    S 15. Notwithstanding any other provision of law to the contrary,  the
    6  payment of tolls on any highway, bridge, tunnel or other toll road with-
    7  in this state shall not apply to a voluntary ambulance service operating
    8  pursuant  to a valid operating certificate as described in subdivision 1
    9  of section 3005 of the public health law while such vehicle is  respond-
   10  ing to an emergency or furnishing voluntary ambulance services.
   11    S 16. This act shall take effect immediately, except that:
   12    a.    the amendments to subsection (e-2) of section 606 of the tax law
   13  made by section two of this act shall be subject to the  expiration  and
   14  reversion  of such subsection pursuant to section 1 of part K of chapter
   15  59 of the laws of 2014, as amended, when upon such date  the  provisions
   16  of section two-a of this act shall take effect;
   17    b.  sections  three,  four  and  five of this act shall apply to fees,
   18  charges and taxes imposed on or after such effective date; and
   19    c. section six of this act shall take effect on the one hundred  twen-
   20  tieth  day  after  it shall have become a law. The rules and regulations
   21  necessary to implement the provisions of section six of this act on  its
   22  effective  date  are  authorized  and  directed  to be promulgated on or
   23  before such date.
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