Bill Text: NY S01178 | 2019-2020 | General Assembly | Introduced

Bill Title: Provides tax credit to certain volunteer firefighters, volunteer ambulance workers, auxiliary police officers and volunteer emergency medical personnel under certain circumstances.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-01-11 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S01178 Detail]

Download: New_York-2019-S01178-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                    IN SENATE
                                    January 11, 2019
        Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        AN ACT to amend the tax law, in relation to  providing  tax  credits  to
          volunteer firefighters, volunteer ambulance workers, volunteer reserve
          forces  officers,  auxiliary  police  officers 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', volunteer
     4  reserve force officers', auxiliary police officers' and volunteer  emer-
     5  gency  medical service personnel credit.  For taxable years beginning on
     6  and after January first, two  thousand  twenty-one,  a  credit,  in  the
     7  amounts of:
     8    (1) two hundred fifty dollars for one year of qualifying service;
     9    (2)  five  hundred  dollars  for  two  years of consecutive qualifying
    10  service;
    11    (3) six hundred dollars for  three  years  of  consecutive  qualifying
    12  service;
    13    (4)  seven  hundred  dollars  for four years of consecutive qualifying
    14  service;
    15    (5) eight hundred dollars for five  years  of  consecutive  qualifying
    16  service;
    17    (6)  nine  hundred  dollars  for  six  years of consecutive qualifying
    18  service;
    19    (7) one thousand dollars for seven  years  of  consecutive  qualifying
    20  service;
    21    (8)  one  thousand five hundred dollars for eight years of consecutive
    22  qualifying service;
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 1178                             2
     1    (9) two thousand dollars for  nine  years  of  consecutive  qualifying
     2  service; or
     3    (10)  two  thousand  five  hundred  dollars  for  ten or more years of
     4  consecutive 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 reserve force or as  a  member
    11  of an auxiliary police department or as a member of a volunteer emergen-
    12  cy  medical  services  personnel squad. If a volunteer department member
    13  has a year where the qualifying service level is not met, then he or she
    14  shall  receive  the  credit  provided  for  in  paragraph  one  of  this
    15  subsection the next time they have a qualifying service year.
    16    For  the  purposes  of this subsection "qualifying service" shall mean
    17  service where such person has been a member  in  good  standing  with  a
    18  volunteer  department  for  a  minimum  of  one  year, has completed all
    19  required training courses as required by the state of New  York  and  is
    20  certified  by the chief emergency service coordinator of the county that
    21  the volunteer department serves to have attended at least forty  percent
    22  of the activities of the volunteer department that he or she is a member
    23  of.
    24    § 2. This act shall take effect immediately.