A04239 Summary:

BILL NOA04239
 
SAME ASSAME AS S00939
 
SPONSORPalmesano (MS)
 
COSPNSRBlankenbush, DiPietro, Garbarino, Montesano, Zebrowski, Morinello, Brabenec, Byrne, Sayegh, DeStefano, Norris, Hawley, Mikulin, Smullen, Reilly, Tague, Salka, LiPetri, Manktelow
 
MLTSPNSRAshby, Barclay, Byrnes, Crouch, Finch, Friend, Giglio, Johns, Lawrence, Miller B, Miller ML, Walsh
 
Amd 606, Tax L; amd 9104 & 9105, Ins L; amd 401, 404-b & 404-f, V & T L; add 669-i, Ed L
 
Enacts the "omnibus emergency services volunteer incentive act" to provide benefits to volunteer firefighters and ambulance workers; increases the personal income tax deduction after four or more years of service; exempts motor vehicles used in the performance of such volunteers' duties from registration fees, use taxes and special fees for volunteer license plates; authorizes the provision of municipal health insurance coverage to such volunteers; establishes a volunteer recruitment service loan forgiveness program.
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A04239 Actions:

BILL NOA04239
 
02/01/2019referred to ways and means
01/08/2020referred to ways and means
07/17/2020held for consideration in ways and means
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A04239 Committee Votes:

WAYS AND MEANS Chair:Weinstein DATE:07/17/2020AYE/NAY:22/10 Action: Held for Consideration
WeinsteinAyeRaNay
LentolAyeCrouchNay
SchimmingerExcusedFitzpatrickNay
GlickAyeHawleyNay
NolanAyeMalliotakisNay
PretlowAyeMontesanoNay
PerryAyeBlankenbushNay
ColtonAyePalmesanoNay
CookAyeNorrisNay
CahillAyeBrabenecNay
AubryAye
CusickAye
OrtizExcused
BenedettoAye
WeprinAye
RodriguezAye
RamosAye
BraunsteinAye
McDonaldAye
RozicAye
SimotasAye
DinowitzAye
MillerAye
JoynerAye

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A04239 Floor Votes:

There are no votes for this bill in this legislative session.
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A04239 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4239
 
                               2019-2020 Regular Sessions
 
                   IN ASSEMBLY
 
                                    February 1, 2019
                                       ___________
 
        Introduced  by  M.  of  A.  PALMESANO, BLANKENBUSH, DiPIETRO, GARBARINO,
          MONTESANO, ZEBROWSKI -- Multi-Sponsored by -- M. of A. ASHBY, BARCLAY,
          BRABENEC, CROUCH, FINCH, FRIEND, GIGLIO, JOHNS,  LAWRENCE,  B. MILLER,
          M. L. MILLER,  MORINELLO,  NORRIS,  WALSH -- 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-2) 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, paragraph 3 as added by section 4 of part N of chapter  61
     6  of  the  laws  of 2006 and such subsection as relettered by section 1 of
     7  part K of chapter 59 of the  laws  of  2014,  are  amended  to  read  as
     8  follows:
     9    (1)  For taxable years beginning on and after January first, two thou-
    10  sand seven, a resident taxpayer who serves as an active volunteer  fire-
    11  fighter  as defined in subdivision one of section two hundred fifteen of
    12  the general municipal law or as a volunteer ambulance worker as  defined
    13  in subdivision fourteen of section two hundred nineteen-k of the general
    14  municipal  law shall be allowed a credit against the tax imposed by this
    15  article equal to two hundred dollars. In order to receive this credit  a
    16  volunteer  firefighter  or  volunteer  ambulance  worker  must have been
    17  active for the entire taxable year for which the credit is sought.   For
    18  taxable  years beginning on or after January first, two thousand twenty-
    19  two, a volunteer firefighter or volunteer ambulance worker who has  been
    20  active  for  four  or more consecutive taxable years shall be allowed an
    21  additional credit equal to four hundred dollars.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05700-01-9

        A. 4239                             2
 
     1    (3) In the case of a husband and wife who file a joint return and  who
     2  both  individually  qualify  for  the  credit under this subsection, the
     3  amount of the credit allowed shall be four hundred dollars.  For taxable
     4  years beginning on or after January first, two  thousand  twenty-two,  a
     5  husband and wife who file a joint return and who both individually qual-
     6  ify  for  the additional credit under this subsection, the amount of the
     7  additional credit shall be eight hundred dollars.
     8    § 3. Section 606 of the tax law is amended by adding a new  subsection
     9  (e-3) to read as follows:
    10    (e-3)  Volunteer  firefighters' and ambulance workers' credit for four
    11  or more years of service. (1) For taxable years commencing on  or  after
    12  January  first,  two  thousand  twenty-two,  a resident taxpayer who has
    13  served as an active volunteer firefighter as defined in subdivision  one
    14  of  section  two  hundred  fifteen  of the general municipal law or as a
    15  volunteer ambulance worker as defined in subdivision fourteen of section
    16  two hundred nineteen-k of the general municipal law  for  four  or  more
    17  consecutive  years  shall be allowed a credit against the tax imposed by
    18  this article equal to four hundred dollars. In  order  to  receive  this
    19  credit  a  volunteer firefighter or volunteer ambulance worker must have
    20  been active for the entire four or more consecutive  taxable  years  for
    21  which the credit is sought.
    22    (2)  If  a taxpayer receives a real property tax exemption relating to
    23  such service under title two of article four of the  real  property  tax
    24  law, such taxpayer shall not be eligible for this credit.
    25    (3)  In the case of a husband and wife who file a joint return and who
    26  both individually qualify for the  credit  under  this  subsection,  the
    27  amount of the credit shall be eight hundred dollars.
    28    (4)  If the amount of the credit allowed under this subsection for any
    29  taxable year shall exceed the taxpayer's tax for such year,  the  excess
    30  shall  be treated as an overpayment of tax to be credited or refunded in
    31  accordance with the provisions of section six hundred eighty-six of this
    32  article; provided, however, that no interest shall be paid thereon.
    33    § 4. Paragraph 2 of subsection (f) of section 9104  of  the  insurance
    34  law, as amended by chapter 293 of the laws of 1988, is amended and a new
    35  paragraph 3 is added to read as follows:
    36    (2)  the fire department when such tax is not required under paragraph
    37  four of subsection (a) of this section to be distributed to fire  compa-
    38  nies[.], or
    39    (3) the fire company or fire department receiving the same, to use for
    40  recruitment and retention purposes, including, but not limited to, total
    41  or  partial  contribution to the cost of participation in a plan for the
    42  provision of medical, surgical and hospital services or insurance.
    43    § 5. Subparagraph (B) of paragraph 3 of subsection (d) of section 9105
    44  of the insurance law, as amended by chapter 293 of the laws of 1988,  is
    45  amended and a new subparagraph (C) is added to read as follows:
    46    (B)  the  fire department when such tax is not required under subpara-
    47  graph (E) of paragraph two of this subsection to be distributed to  fire
    48  companies[.], or
    49    (C) the fire company or fire department receiving the same, to use for
    50  recruitment  and retention purposes, including but not limited to, total
    51  or partial contribution to the cost of participation in a plan  for  the
    52  provision of medical, surgical and hospital services or insurance.
    53    §  6.  Subdivision  6 of section 401 of the vehicle and traffic law is
    54  amended by adding a new paragraph f to read as follows:
    55    f. Notwithstanding any provision of this chapter or any other  law  to
    56  the  contrary,  any  motor  vehicle owned by a volunteer firefighter, as

        A. 4239                             3
 
     1  defined in section three of the volunteer firefighters' benefit law,  or
     2  a  volunteer ambulance worker, as defined in section three of the volun-
     3  teer ambulance workers' benefit law, and used by such volunteer  in  the
     4  performance of his or her duties as a volunteer firefighter or volunteer
     5  ambulance  worker  shall  be  exempt from all motor vehicle registration
     6  fees and from any vehicle use or other tax  based  upon  the  weight  or
     7  value of such motor vehicle.
     8    § 7. Subdivision 3 of section 404-b of the vehicle and traffic law, as
     9  amended  by  chapter  277  of  the  laws  of 1991, is amended to read as
    10  follows:
    11    3. A distinctive plate issued pursuant to this section shall be issued
    12  in the same manner as other number plates upon payment  of  the  regular
    13  registration  fee  prescribed by section four hundred one of this [chap-
    14  ter] article and an initial one time service charge of fifteen  dollars;
    15  provided,  however,  no such registration fee or service charge shall be
    16  imposed for a motor vehicle used  by  a  volunteer  firefighter  in  the
    17  performance of his or her duties.
    18    § 8. Subdivision 3 of section 404-f of the vehicle and traffic law, as
    19  amended  by  chapter  277  of  the  laws  of 1991, is amended to read as
    20  follows:
    21    3. A distinctive plate issued pursuant to this section shall be issued
    22  in the same manner as other number plates upon payment  of  the  regular
    23  registration  fee  prescribed by section four hundred one of this [chap-
    24  ter] article and an additional annual service charge of fifteen dollars;
    25  provided, however, no such registration fee or service charge  shall  be
    26  imposed  for  a  motor vehicle used by a member of a volunteer ambulance
    27  service in the performance of his or her duties.
    28    § 9. The education law is amended by adding a  new  section  669-i  to
    29  read as follows:
    30    §  669-i.  Volunteer recruitment service loan forgiveness program.  1.
    31  Purpose. The corporation is authorized, within amounts  appropriated  or
    32  otherwise  lawfully  available  from  any  other  source, to establish a
    33  recruitment loan forgiveness program for volunteer organizations.
    34    2. Eligibility. The corporation  may  grant  such  awards  within  the
    35  amounts appropriated for such purpose and based on availability of funds
    36  according  to  a  schedule  to  be  determined by the corporation in the
    37  following manner:
    38    a.  Volunteer  organizations,  including  an  "ambulance  company"  as
    39  defined in section three of the volunteer ambulance workers' benefit law
    40  or  "fire  company"  as  defined in section three of the volunteer fire-
    41  fighters' benefit law, may annually submit no more than  three  applica-
    42  tions to the corporation;
    43    b.  Volunteer  organizations  submitting  applications shall develop a
    44  policy for electing the candidates that will be forwarded to the  corpo-
    45  ration.  A volunteer organization that submits more than one application
    46  shall list the candidates in order of priority;
    47    c. The corporation shall designate a date by  which  all  applications
    48  shall be received by the corporation;
    49    d.  The corporation shall award volunteer recruitment loan forgiveness
    50  benefits to all eligible applicants unless the  number  of  applications
    51  received  are  greater  than  the  funding available for the program, in
    52  which case the corporation shall develop a random system  for  selecting
    53  the recipients. If funds remain available in the program after an eligi-
    54  ble  applicant  from  each  volunteer organization that has submitted an
    55  eligible candidate has been awarded one loan forgiveness award, then the
    56  corporation may award an additional loan forgiveness award to applicants

        A. 4239                             4
 
     1  from volunteer organizations that have submitted more than one  eligible
     2  candidate.  The  corporation shall develop a random system for selecting
     3  the recipients of any such additional awards;
     4    e.  A recipient of the volunteer recruitment loan forgiveness benefits
     5  shall  automatically  continue  to  receive  the  benefit  once  awarded
     6  provided  that  the  recipient  remains compliant with the provisions of
     7  this section, and funding is available. If there is a  shortage  in  the
     8  funding  available,  funds shall be awarded based on a one per organiza-
     9  tion basis before any additional awards are received by applicants  from
    10  a volunteer organization where more than one member received an award;
    11    f.  The corporation shall develop a system for certifying on an annual
    12  basis that the recipient is compliant with the conditions enumerated  in
    13  this  section prior to receiving the volunteer recruitment loan forgive-
    14  ness benefit, including but not limited to:
    15    (i) membership in, and maintenance of an active volunteer status in  a
    16  volunteer  organization  for  not  less than one year at the time of the
    17  initial award;
    18    (ii) graduation from a degree producing curriculum; and
    19    g. Upon the recipient's attainment of loan repayment or  cessation  of
    20  status  as  a volunteer with the volunteer organization, whichever comes
    21  first, the benefit provided by this section shall be  discontinued.  The
    22  benefit  provided by this section shall be suspended at the direction of
    23  the corporation for a recipient's failure to  continue  to  serve  as  a
    24  volunteer  with the volunteer organization, or for the failure to comply
    25  with any provision of this section.
    26    3. Amount. Unless otherwise provided for in this section, the  benefit
    27  for  the  volunteer  recruitment  loan forgiveness award shall be on the
    28  terms and conditions set by the  corporation,  provided  that  any  such
    29  benefit  shall  not  exceed an amount equal to the annual loan amount of
    30  the recipient, the annual tuition which was charged to the recipient  or
    31  the annual tuition charged by the state university of New York, whichev-
    32  er  is  less.  In  no  case shall an award be granted for more than five
    33  years.
    34    4. Rules and regulations. The  corporation  is  hereby  authorized  to
    35  promulgate any rules and regulations necessary for the implementation of
    36  the provisions of this section.
    37    § 10. This act shall take effect immediately, provided however that:
    38    a.    the amendments to subsection (e-2) of section 606 of the tax law
    39  made by section two of  this  act  shall  survive  the  repeal  of  such
    40  subsection  as provided in section 1 of part K of chapter 59 of the laws
    41  of 2014, as amended; and
    42    b. sections six, seven and eight of this  act  shall  apply  to  fees,
    43  charges and taxes imposed on or after such date.
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