Bill Text: NY S00204 | 2021-2022 | General Assembly | Introduced

---

Bill Title: Gives state income tax credit to volunteer firefighters and members of volunteer ambulance corps in good standing up to $1200; requires such member must be in good standing for a minimum of five years and maintain continued eligibility.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-01-05 - REFERRED TO BUDGET AND REVENUE [S00204 Detail]

Download: New_York-2021-S00204-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                           204

                               2021-2022 Regular Sessions

                    IN SENATE

                                       (Prefiled)

                                     January 6, 2021
                                       ___________

        Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue

        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 (kkk) to read as follows:
     3    (kkk) 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    § 2. This act shall take effect on the first of January next  succeed-
    13  ing  the  date  on  which  it shall have become a law and shall apply to
    14  taxable years beginning on or after such date. Effective immediately the
    15  commissioner of taxation and finance is authorized to promulgate any and
    16  all rules and regulations and  take  any  other  measures  necessary  to
    17  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.
                                                                   LBD01166-01-1