Amd S606, Tax L; amd SS9104 & 9105, Ins L; amd SS401, 404-b & 404-f, V & T L; amd S669-c, add S669-e, Ed L
Enacts the "omnibus emergency services volunteer incentive act" to provide benefits to volunteer firefighters and ambulance workers including: A $2,000 personal income tax deduction; authorizes local assessing units to grant a real property tax exemption for up to 5% of the assessed value of property owned by such volunteers; exempts motor vehicles used in the performance of such volunteers' duties from registration fees, use taxes and special fees for volunteer license plates; and authorizes the provision of municipal health insurance coverage to such volunteers.
STATE OF NEW YORK
________________________________________________________________________
7678
2009-2010 Regular Sessions
IN ASSEMBLY
April 20, 2009
___________
Introduced by M. of A. O'MARA, BACALLES -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, the insurance law, the vehicle and traffic
law and the education law, in relation to enacting the omnibus emer-
gency services volunteer incentive act
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Short title. This act shall be known and may be cited as
2 the "omnibus emergency services volunteer incentive act".
3 § 2. Paragraphs 1 and 3 of subsection (e-1) of section 606 of the tax
4 law, paragraph 1 as added by section 1 of part U of chapter 62 of the
5 laws of 2006 and paragraph 3 as added by section 4 of part N of chapter
6 61 of the laws of 2006, are amended to read as follows:
7 (1) For taxable years beginning on and after January first, two thou-
8 sand seven, a resident taxpayer who serves as an active volunteer fire-
9 fighter as defined in subdivision one of section two hundred fifteen of
10 the general municipal law or as a volunteer ambulance worker as defined
11 in subdivision fourteen of section two hundred nineteen-k of the general
12 municipal law shall be allowed a credit against the tax imposed by this
13 article equal to two hundred dollars. In order to receive this credit a
14 volunteer firefighter or volunteer ambulance worker must have been
15 active for the entire taxable year for which the credit is sought. For
16 taxable years beginning on or after January first, two thousand eleven,
17 a volunteer firefighter or volunteer ambulance worker who has been
18 active for four or more consecutive taxable years shall be allowed an
19 additional credit equal to four hundred dollars.
20 (3) In the case of a husband and wife who file a joint return and who
21 both individually qualify for the credit under this subsection, the
22 amount of the credit allowed shall be four hundred dollars. For taxable
23 years beginning on or after January first, two thousand eleven, a
24 husband and wife who file a joint return and who both individually qual-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02340-01-9
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1 ify for the additional credit under this subsection, the amount of the
2 additional credit shall be eight hundred dollars.
3 § 3. Section 606 of the tax law is amended by adding a new subsection
4 (e-2) to read as follows:
5 (e-2) Volunteer firefighters' and ambulance workers' credit for four
6 or more years of service. (1) For taxable years commencing on or after
7 January first, two thousand eleven, a resident taxpayer who has served
8 as an active volunteer firefighter as defined in subdivision one of
9 section two hundred fifteen of the general municipal law or as a volun-
10 teer ambulance worker as defined in subdivision fourteen of section two
11 hundred nineteen-k of the general municipal law for four or more consec-
12 utive years shall be allowed a credit against the tax imposed by this
13 article equal to four hundred dollars. In order to receive this credit a
14 volunteer firefighter or volunteer ambulance worker must have been
15 active for the entire four or more consecutive taxable years for which
16 the credit is sought.
17 (2) If a taxpayer receives a real property tax exemption relating to
18 such service under title two of article four of the real property tax
19 law, such taxpayer shall not be eligible for this credit.
20 (3) In the case of a husband and wife who file a joint return and who
21 both individually qualify for the credit under this subsection, the
22 amount of the credit shall be eight hundred dollars.
23 (4) If the amount of the credit allowed under this subsection for any
24 taxable year shall exceed the taxpayer's tax for such year, the excess
25 shall be treated as an overpayment of tax to be credited or refunded in
26 accordance with the provisions of section six hundred eighty-six of this
27 article; provided, however, that no interest shall be paid thereon.
28 § 4. Subsection (f) of section 9104 of the insurance law is amended by
29 adding a new paragraph 3 to read as follows:
30 (3) the fire company or fire department receiving the same, to use for
31 recruitment and retention purposes, including, but not limited to, total
32 or partial contribution to the cost of participation in a plan for the
33 provision of medical, surgical and hospital services or insurance.
34 § 5. Paragraph 3 of subsection (d) of section 9105 of the insurance
35 law is amended by adding a new subparagraph (C) to read as follows:
36 (C) the fire company or fire department receiving the same, to use for
37 recruitment and retention purposes, including but not limited to, total
38 or partial contribution to the cost of participation in a plan for the
39 provision of medical, surgical and hospital services or insurance.
40 § 6. Subdivision 6 of section 401 of the vehicle and traffic law is
41 amended by adding a new paragraph f to read as follows:
42 f. Notwithstanding any provision of this chapter or any other law to
43 the contrary, any motor vehicle owned by a volunteer firefighter, as
44 defined in section three of the volunteer firefighters' benefit law, or
45 a volunteer ambulance worker, as defined in section three of the volun-
46 teer ambulance workers' benefit law, and used by such volunteer in the
47 performance of his or her duties as a volunteer firefighter or volunteer
48 ambulance worker shall be exempt from all motor vehicle registration
49 fees and from any vehicle use or other tax based upon the weight or
50 value of such motor vehicle.
51 § 7. Subdivision 3 of section 404-b of the vehicle and traffic law, as
52 amended by chapter 277 of the laws of 1991, is amended to read as
53 follows:
54 3. A distinctive plate issued pursuant to this section shall be issued
55 in the same manner as other number plates upon payment of the regular
56 registration fee prescribed by section four hundred one of this [chap-
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1 ter] article and an initial one time service charge of fifteen dollars;
2 provided, however, no such registration fee or service charge shall be
3 imposed for a motor vehicle used by a volunteer firefighter in the
4 performance of his or her duties.
5 § 8. Subdivision 3 of section 404-f of the vehicle and traffic law, as
6 amended by chapter 277 of the laws of 1991, is amended to read as
7 follows:
8 3. A distinctive plate issued pursuant to this section shall be issued
9 in the same manner as other number plates upon payment of the regular
10 registration fee prescribed by section four hundred one of this [chap-
11 ter] article and an additional annual service charge of fifteen dollars;
12 provided, however, no such registration fee or service charge shall be
13 imposed for a motor vehicle used by a member of a volunteer ambulance
14 service in the performance of his or her duties.
15 § 9. Paragraphs a, b, d and e of subdivision 3 of section 669-c of the
16 education law, as added by section 1 of part G of chapter 83 of the laws
17 of 2002, are amended to read as follows:
18 a. Volunteer organizations may annually submit [one application] not
19 more than three applications to the [higher education services] corpo-
20 ration;
21 b. Volunteer organizations submitting [an application] applications
22 shall develop a policy for selecting the [candidate] candidates that
23 will be forwarded to the [higher education services] corporation. A
24 volunteer organization that submits more than one application shall list
25 the candidates in the order of priority;
26 d. The [higher education services] corporation shall award [a] volun-
27 teer recruitment service [scholarship] scholarships to all eligible
28 applicants unless the number of applications received are greater than
29 the funding available for the program, in which case the corporation
30 shall develop a random system for selecting the recipients. If funds
31 remain available in the program after an eligible applicant from each
32 volunteer organization that has submitted an eligible candidate has been
33 awarded one scholarship, then the corporation may award an additional
34 scholarship or scholarships to applicants from volunteer organizations
35 that have submitted more than one eligible candidate. The corporation
36 shall develop a random system for selecting the recipients of any such
37 additional scholarships;
38 e. A recipient of the volunteer recruitment service scholarship shall
39 automatically continue to receive the scholarship once awarded provided
40 that the recipient remains compliant with the provisions of this
41 section, the recipient is continuously enrolled in a degree producing
42 curriculum at an institution of higher education, and funding is avail-
43 able. If there is a shortage in the funding available, funds shall be
44 awarded based on a one per organization basis before any additional
45 scholarship is awarded to applicants from a volunteer organization where
46 more than one member received a scholarship; and
47 § 10. The education law is amended by adding a new section 669-e to
48 read as follows:
49 § 669-e. Volunteer recruitment service loan forgiveness program. 1.
50 Purpose. The corporation is authorized, within amounts appropriated or
51 otherwise lawfully available from any other source, to establish a
52 recruitment loan forgiveness program for volunteer organizations.
53 2. Eligibility. The corporation may grant such awards within the
54 amounts appropriated for such purpose and based on availability of funds
55 according to a schedule to be determined by the corporation in the
56 following manner:
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1 a. Volunteer organizations, including an "ambulance company" as
2 defined in section three of the volunteer ambulance workers' benefit law
3 or "fire company" as defined in section three of the volunteer fire-
4 fighters' benefit law, may annually submit no more than three applica-
5 tions to the corporation;
6 b. Volunteer organizations submitting applications shall develop a
7 policy for electing the candidates that will be forwarded to the corpo-
8 ration. A volunteer organization that submits more than one application
9 shall list the candidates in order of priority;
10 c. The corporation shall designate a date by which all applications
11 shall be received by the corporation;
12 d. The corporation shall award volunteer recruitment loan forgiveness
13 benefits to all eligible applicants unless the number of applications
14 received are greater than the funding available for the program, in
15 which case the corporation shall develop a random system for selecting
16 the recipients. If funds remain available in the program after an eligi-
17 ble applicant from each volunteer organization that has submitted an
18 eligible candidate has been awarded one loan forgiveness award, then the
19 corporation may award an additional loan forgiveness award to applicants
20 from volunteer organizations that have submitted more than one eligible
21 candidate. The corporation shall develop a random system for selecting
22 the recipients of any such additional awards;
23 e. A recipient of the volunteer recruitment loan forgiveness benefits
24 shall automatically continue to receive the benefit once awarded
25 provided that the recipient remains compliant with the provisions of
26 this section, and funding is available. If there is a shortage in the
27 funding available, funds shall be awarded based on a one per organiza-
28 tion basis before any additional awards are received by applicants from
29 a volunteer organization where more than one member received an award;
30 f. The corporation shall develop a system for certifying on an annual
31 basis that the recipient is compliant with the conditions enumerated in
32 this section prior to receiving the volunteer recruitment loan forgive-
33 ness benefit, including but not limited to:
34 (i) membership in, and maintenance of an active volunteer status in a
35 volunteer organization for not less than one year at the time of the
36 initial award;
37 (ii) graduation from a degree producing curriculum; and
38 g. Upon the recipient's attainment of loan repayment or cessation of
39 status as a volunteer with the volunteer organization, whichever comes
40 first, the benefit provided by this section shall be discontinued. The
41 benefit provided by this section shall be suspended at the direction of
42 the corporation for a recipient's failure to continue to serve as a
43 volunteer with the volunteer organization, or for the failure to comply
44 with any provision of this section.
45 3. Amount. Unless otherwise provided for in this section, the benefit
46 for the volunteer recruitment loan forgiveness award shall be on the
47 terms and conditions set by the corporation, provided that any such
48 benefit shall not exceed an amount equal to the annual loan amount of
49 the recipient, the annual tuition which was charged to the recipient or
50 the annual tuition charged by the state university of New York, whichev-
51 er is less. In no case shall an award be granted for more than five
52 years.
53 4. Rules and regulations. The corporation is hereby authorized to
54 promulgate any rules and regulations necessary for the implementation of
55 the provisions of this section.
56 § 11. This act shall take effect immediately, except that:
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1 a. sections six, seven and eight of this act shall apply to fees,
2 charges and taxes imposed on or after such date; and
3 b. the amendments to section 669-c of the education law, made by
4 section nine of this act, shall not affect the repeal of such section
5 and shall be deemed repealed therewith.
