Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service; makes technical corrections.
STATE OF NEW YORK
________________________________________________________________________
5045--A
2017-2018 Regular Sessions
IN ASSEMBLY
February 6, 2017
___________
Introduced by M. of A. MAGEE -- 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 commit-
tee
AN ACT to amend the tax law, in relation to the volunteer firefighters'
and ambulance workers' credit; and to repeal paragraph 2 of subsection
(e-2) of section 606 of such law relating thereto
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph 2 of subsection (e-2) of section 606 of the tax
2 law is REPEALED.
3 § 2. Paragraphs 3 and 4 of subsection (e-2) of section 606 of the tax
4 law, paragraph 4 as renumbered by section 4 of part N of chapter 61 of
5 the laws of 2006 and such subsection as relettered by section 1 of part
6 K of chapter 59 of the laws of 2014, are renumbered paragraphs 2 and 3.
7 § 3. This act shall take effect immediately and shall apply to taxable
8 years beginning on or after January 1, 2020; provided that the amend-
9 ments to subsection (e-2) of section 606 of the tax law made by section
10 two of this act shall not affect the repeal of such subsection and shall
11 be deemed repealed therewith.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05239-03-8
