Bill Text: NY S03989 | 2021-2022 | General Assembly | Amended

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

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced - Dead) 2022-05-11 - REPORTED AND COMMITTED TO FINANCE [S03989 Detail]

Download: New_York-2021-S03989-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         3989--A

                               2021-2022 Regular Sessions

                    IN SENATE

                                    February 1, 2021
                                       ___________

        Introduced  by  Sen. REICHLIN-MELNICK -- read twice and ordered printed,
          and when printed to be committed to the Committee on Budget and Reven-
          ue -- 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 twenty-three, a cred-
     6  it, in the amounts of:
     7    (1) two hundred fifty dollars for one year of qualifying service;
     8    (2)  five  hundred  dollars  for  two  years of consecutive qualifying
     9  service;
    10    (3) six hundred dollars for  three  years  of  consecutive  qualifying
    11  service;
    12    (4)  seven  hundred  dollars  for four years of consecutive qualifying
    13  service;
    14    (5) eight hundred dollars for five  years  of  consecutive  qualifying
    15  service;
    16    (6)  nine  hundred  dollars  for  six  years of consecutive qualifying
    17  service;
    18    (7) one thousand dollars for seven  years  of  consecutive  qualifying
    19  service;
    20    (8)  one  thousand five hundred dollars for eight years of consecutive
    21  qualifying service;

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08240-02-1
        S. 3989--A                          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  emergency  medical  services
    11  personnel  squad.  If a volunteer department member has a year where the
    12  qualifying service level is not met, then he or she  shall  receive  the
    13  credit  provided  for  in paragraph one of this subsection the next time
    14  they have a qualifying service year.
    15    For the purposes of this subsection "qualifying  service"  shall  mean
    16  service  where  such  person  has  been a member in good standing with a
    17  volunteer department for a  minimum  of  one  year,  has  completed  all
    18  required  training  courses  as required by the state of New York and is
    19  certified by the chief emergency service coordinator of the county  that
    20  the  volunteer department serves to have attended at least forty percent
    21  of the activities of the volunteer department that he or she is a member
    22  of.
    23    § 2. This act shall take effect immediately.