Excludes from federal adjusted gross income the amount of any service award paid to a volunteer firefighter or volunteer ambulance worker, thereby exempting such payments from state income tax in like manner as a pension.
STATE OF NEW YORK
________________________________________________________________________
6226
2009-2010 Regular Sessions
IN ASSEMBLY
February 26, 2009
___________
Introduced by M. of A. BARRA, BURLING, WALKER, KOLB -- Multi-Sponsored
by -- M. of A. TOWNSEND -- read once and referred to the Committee on
Ways and Means
AN ACT to amend the tax law, in relation to excluding from federal
adjusted gross income the amount of any service award paid to a volun-
teer firefighter or volunteer ambulance worker
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subsection (c) of section 612 of the tax law is amended by
2 adding a new paragraph 39 to read as follows:
3 (39) The amount of any service award paid to any volunteer firefighter
4 pursuant to article eleven-A of the general municipal law and the amount
5 of any service award paid to any volunteer ambulance worker pursuant to
6 article eleven-AA of the general municipal law.
7 § 2. This act shall take effect immediately and shall be deemed to
8 have been in full force and effect on and after January 1, 2010.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08022-01-9
