Relates to enacting the volunteer emergency services mileage reimbursement tax credit; allows an active volunteer firefighter or a volunteer ambulance worker a credit equal to their reasonable mileage allowance owed for each mile actually and necessarily traveled by the volunteer firefighter or volunteer ambulance worker who utilizes their personal vehicle in the fulfillment of their emergency response duties.
STATE OF NEW YORK
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5679
2023-2024 Regular Sessions
IN SENATE
March 13, 2023
___________
Introduced by Sens. ORTT, GALLIVAN -- read twice and ordered printed,
and when printed to be committed to the Committee on Budget and Reven-
ue
AN ACT to amend the tax law, in relation to enacting the volunteer emer-
gency services mileage reimbursement tax credit
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 emergency services mileage reimbursement tax credit.
4 (1) For taxable years beginning on or after January first, two thousand
5 twenty-four, a resident taxpayer who serves as an active volunteer fire-
6 fighter as defined in subdivision one of section two hundred fifteen of
7 the general municipal law or as a volunteer ambulance worker as defined
8 in subdivision fourteen of section two hundred nineteen-k of the general
9 municipal law shall be allowed a credit against the tax imposed by this
10 article equal to their reasonable mileage allowance owed for each mile
11 actually and necessarily traveled by the volunteer firefighter or volun-
12 teer ambulance worker who utilizes their personal vehicle in the
13 fulfillment of their emergency response duties. The reasonable mileage
14 allowance shall not exceed the standard travel allowance for mileage
15 adopted or prescribed for federal income tax purposes. In order to
16 receive this credit, a volunteer firefighter or volunteer ambulance
17 worker must have been active for the entire taxable year for which the
18 credit is sought and have been certified by the authority having juris-
19 diction for the incorporated volunteer fire company, fire department, or
20 voluntary ambulance service as an enrolled member of such incorporated
21 volunteer fire company, fire department, or voluntary ambulance
22 service, as determined by the governing body of a city, village, town,
23 school district, fire district or county.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07914-01-3
S. 5679 2
1 (2) Any claim for such credit shall be made in a manner prescribed by
2 the commissioner and shall include any supporting documentation as the
3 commissioner deems necessary.
4 (3) If the amount of the credit allowed under this subsection for any
5 taxable year shall exceed the taxpayer's tax for such year, the excess
6 shall be treated as an overpayment of tax to be credited or refunded in
7 accordance with the provisions of section six hundred eighty-six of this
8 article, provided, however, that no interest shall be paid thereon.
9 § 2. This act shall take effect immediately.
