STATE OF NEW YORK ________________________________________________________________________ 3441 2023-2024 Regular Sessions IN SENATE January 31, 2023 ___________ Introduced by Sen. HELMING -- 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 for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor 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 (e-3) to read as follows: 3 (e-3) Volunteer firefighter instructor certification credit. For 4 taxable years beginning on and after January 1, 2023, a volunteer fire- 5 fighter who completes the minimum qualifications for instructor certif- 6 ication as outlined in New York state codes, rules and regulations Title 7 19, Section 426.4, in this state, there shall be allowed a credit 8 against income tax owed by such person in an amount which is equal to 9 the sum of five hundred dollars or the total amount of the tax owed by 10 the taxpayer if less than five hundred dollars, whichever is lower. 11 § 2. This act shall take effect on the first of January next succeed- 12 ing the date on which it shall have become a law and shall apply to 13 taxable years beginning on or after such date. Effective immediately, 14 the addition, amendment and/or repeal of any rule or regulation neces- 15 sary for the implementation of this act on its effective date are 16 authorized to be made and completed on or before such effective date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD04928-02-3