Excludes from federal adjusted gross income the amount of any service award, benefit or allowance paid to a duly enrolled volunteer member of an auxiliary police force.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A6105
SPONSOR: Curran
 
TITLE OF BILL:
An act to amend the tax law, in relation to excluding from federal
adjusted gross income the amount of any service award, benefit or allow-
ance paid to a duly enrolled volunteer member of an auxiliary police
force
 
PURPOSE OR GENERAL IDEA OF BILL:
To exclude from federal adjusted gross income the amount of any service
award paid to an auxiliary police officer.
 
SUMMARY OF PROVISIONS:
Subsection (c) of section 612 of the tax law is amended by adding a new
paragraph 42 to read as follows: The amount of any service award, bene-
fit or allowance paid to a duly enrolled volunteer member of an auxilia-
ry police force.
 
JUSTIFICATION:
Auxiliary police officers are burdened with the same severe hazards and
mental stress as paid police officers. Without their time and dedication
we would live in communities of chaos and fear. These auxiliary police
officers put their lives on the line without compensation. This bill
would provide a method of providing some compensation for their sacri-
fice to our community.
 
PRIOR LEGISLATIVE HISTORY:
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall be applicable to taxa-
ble years beginning on and after January 1, 2024.
STATE OF NEW YORK
________________________________________________________________________
6105
2023-2024 Regular Sessions
IN ASSEMBLY
April 3, 2023
___________
Introduced by M. of A. CURRAN -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to excluding from federal
adjusted gross income the amount of any service award, benefit or
allowance paid to a duly enrolled volunteer member of an auxiliary
police force
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subsection (c) of section 612 of the tax law is amended by
2 adding a new paragraph 47 to read as follows:
3 (47) The amount of any service award, benefit or allowance paid to a
4 duly enrolled volunteer member of an auxiliary police force.
5 § 2. This act shall take effect immediately and shall be applicable to
6 taxable years beginning on and after January 1, 2023.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10543-01-3