Bill Text: NY S02907 | 2017-2018 | General Assembly | Amended

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Bill Title: Provides tax credit to certain volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel of up to one thousand one hundred dollars for qualifying service; defines "qualifying service".

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-02-23 - PRINT NUMBER 2907A [S02907 Detail]

Download: New_York-2017-S02907-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         2907--A
                               2017-2018 Regular Sessions
                    IN SENATE
                                    January 18, 2017
                                       ___________
        Introduced  by  Sen. RITCHIE -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations -- recommitted to the Committee on Investigations  and
          Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
          committee discharged, bill amended, ordered reprinted as  amended  and
          recommitted to said committee
        AN  ACT  to  amend  the tax law, in relation to providing tax credits to
          volunteer firefighters,  volunteer  ambulance  workers  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' and volun-
     4  teer  emergency  medical  service  personnel credit.   For taxable years
     5  beginning on and after January first, two thousand nineteen,  a  credit,
     6  in the amounts of:
     7    (1) two hundred dollars for one year of qualifying service;
     8    (2)  three  hundred  dollars  for  two years of consecutive qualifying
     9  service;
    10    (3) four hundred dollars for three  years  of  consecutive  qualifying
    11  service;
    12    (4)  five  hundred  dollars  for  four years of consecutive qualifying
    13  service;
    14    (5) six hundred dollars  for  five  years  of  consecutive  qualifying
    15  service;
    16    (6)  seven  hundred  dollars  for  six years of consecutive qualifying
    17  service;
    18    (7) eight hundred dollars for seven years  of  consecutive  qualifying
    19  service;
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01994-04-8
        S. 2907--A                          2
     1    (8)  nine  hundred  dollars  for eight years of consecutive qualifying
     2  service;
     3    (9)  one  thousand  dollars  for  nine years of consecutive qualifying
     4  service; or
     5    (10) one thousand one hundred dollars for ten or more years of consec-
     6  utive qualifying service;
     7  shall be allowed against the tax imposed by section six hundred  one  of
     8  this part, to each resident of the state who serves as a volunteer fire-
     9  fighter  as defined in subdivision one of section three of the volunteer
    10  firefighters' benefit law or a volunteer ambulance worker as defined  in
    11  subdivision  one  of  section  three of the volunteer ambulance workers'
    12  benefit law or as a member of a  volunteer  emergency  medical  services
    13  personnel  squad.  If a volunteer department member has a year where the
    14  qualifying service level is not met, then he or she  shall  receive  the
    15  credit  provided  for  in paragraph one of this subsection the next time
    16  they have a qualifying service year.
    17    For the purposes of this subsection "qualifying  service"  shall  mean
    18  service  where  such  person  has  been a member in good standing with a
    19  volunteer department for a  minimum  of  one  year,  has  completed  all
    20  required  training  courses  as required by the state of New York and is
    21  certified by the chief emergency service coordinator of the county  that
    22  the  volunteer department serves to have attended at least forty percent
    23  of the activities of the volunteer department that he or she is a member
    24  of.
    25    § 2. This act shall take effect immediately.