Provides tax credit to certain volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel of up to one thousand one hundred dollars for qualifying service; defines "qualifying service".
STATE OF NEW YORK
________________________________________________________________________
1669--A
2017-2018 Regular Sessions
IN ASSEMBLY
January 12, 2017
___________
Introduced by M. of A. ZEBROWSKI, JAFFEE, M. G. MILLER, L. ROSENTHAL --
Multi-Sponsored by -- M. of A. CROUCH, HAWLEY, LUPARDO, SANTABARBARA,
TITONE -- read once and referred to the Committee on Ways and Means --
recommitted to the Committee on Ways and Means in accordance with
Assembly Rule 3, sec. 2 -- 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 nineteen, a credit,
6 in the amounts of:
7 (1) two hundred dollars for one year of qualifying service;
8 (2) three hundred dollars for two years of consecutive qualifying
9 service;
10 (3) four hundred dollars for three years of consecutive qualifying
11 service;
12 (4) five hundred dollars for four years of consecutive qualifying
13 service;
14 (5) six hundred dollars for five years of consecutive qualifying
15 service;
16 (6) seven hundred dollars for six years of consecutive qualifying
17 service;
18 (7) eight hundred dollars for seven years of consecutive qualifying
19 service;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01994-05-8
A. 1669--A 2
1 (8) nine hundred dollars for eight years of consecutive qualifying
2 service;
3 (9) one thousand dollars for nine years of consecutive qualifying
4 service; or
5 (10) one thousand one hundred dollars for ten or more years of consec-
6 utive qualifying service;
7 shall be allowed against the tax imposed by section six hundred one of
8 this part, to each resident of the state who serves as a volunteer fire-
9 fighter as defined in subdivision one of section three of the volunteer
10 firefighters' benefit law or a volunteer ambulance worker as defined in
11 subdivision one of section three of the volunteer ambulance workers'
12 benefit law or as a member of a volunteer emergency medical services
13 personnel squad. If a volunteer department member has a year where the
14 qualifying service level is not met, then he or she shall receive the
15 credit provided for in paragraph one of this subsection the next time
16 they have a qualifying service year.
17 For the purposes of this subsection "qualifying service" shall mean
18 service where such person has been a member in good standing with a
19 volunteer department for a minimum of one year, has completed all
20 required training courses as required by the state of New York and is
21 certified by the chief emergency service coordinator of the county that
22 the volunteer department serves to have attended at least forty percent
23 of the activities of the volunteer department that he or she is a member
24 of.
25 § 2. This act shall take effect immediately.
