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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A185
SPONSOR: Woerner TITLE OF BILL:
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
PURPOSE OF THE BILL:
This bill gives a State income tax credit to volunteer firefighters and
members of a volunteer ambulance corps in good standing up to $1,200.
SUMMARY OF PROVISIONS:
Section 1: amends section 606 of the Tax Law by adding a new
subsection(000) providing volunteer firefighters and members of volun-
teer ambulance corps service credit. The subsection provides that a
member of a volunteer fire department or a member of a volunteer ambu-
lance corps who has been a member in good standing with a volunteer
department for a minimum of 5 years and who maintains continuous eligi-
bility, in this State, shall be allowed a credit against any income tax
owed by such member in an amount which is equal to the sum of $1,200 or
the total amount of the tax owed by the taxpayer if less than $1,200,
whichever is lower.
Section 2: establishes the effective date.
JUSTIFICATION:
Volunteer firefighters and ambulance corps do not receive compensation
for the vital civic duty they render communities statewide. Due to the
threat of serious injury associated with these services and the free and
very valuable public service they provide, a tax incentive is certainly
warranted for these individuals. Many localities have granted certain
volunteer firefighters and ambulance workers a real property tax
exemption for the performance of such services on a regular and long
term basis. Although this property tax exemption is a valuable public
regard for their service, many volunteer firefighters and ambulance
corps workers, especially younger ones, do not own a home and cannot
benefit from such a program. This income tax credit would uniformly
benefit nearly all such volunteers, and would provide an important new
recruitment tool to attract new volunteer firefighters and ambulance
corps workers into this critical public service.
PRIOR LEGISLATIVE HISTORY:
A.886 of 2022: Referred to Ways & Means.
S.204 of 2022: Referred to Budget & Revenue.
A.1517 of 2020: Referred to Ways & Means.
A.9530 of 2018: Referred to Ways & Means.
S.756 of 2018: Referred to Investigations & Government Operations.
A.4850A of 2016: Referred to Ways & Means.
S.1831A of 2016: Referred to Investigations & Government Operations.
FISCAL IMPLICATIONS:
To be determined.
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to taxable
years beginning on or after such date. Effective immediately the Commis-
sioner of Taxation and Finance is authorized to promulgate any and all
rules and regulations and take any other measures necessary to implement
this act on its effective date on or before such date.
STATE OF NEW YORK
________________________________________________________________________
185
2023-2024 Regular Sessions
IN ASSEMBLY(Prefiled)
January 4, 2023
___________
Introduced by M. of A. WOERNER, SANTABARBARA, BUTTENSCHON, JONES, DICK-
ENS, DeSTEFANO, SMULLEN, WALSH, RIVERA, TAGUE, STIRPE, LEMONDES,
GUNTHER, JEAN-PIERRE, LUPARDO, WILLIAMS, SAYEGH, NORRIS, MORINELLO,
J. M. GIGLIO, BLANKENBUSH, GOODELL -- Multi-Sponsored by -- M. of A.
BRABENEC, HAWLEY, MILLER, PALMESANO, THIELE -- read once and referred
to the Committee on Ways and Means
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 (ooo) to read as follows:
3 (ooo) 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.
LBD01704-01-3
