Provides tax credit to certain volunteer firefighters, volunteer ambulance workers, volunteer hazardous materials workers and volunteer emergency medical service personnel of up to one thousand one hundred dollars for qualifying service; defines "qualifying service".
STATE OF NEW YORK
________________________________________________________________________
1222--B
2019-2020 Regular Sessions
IN SENATE
January 11, 2019
___________
Introduced by Sen. RITCHIE -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee -- 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, volunteer hazard-
ous materials 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', volunteer
4 hazardous materials workers' and volunteer emergency medical service
5 personnel credit. For taxable years beginning on and after January
6 first, two thousand twenty-one, a credit, 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;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04206-04-0
S. 1222--B 2
1 (7) eight hundred dollars for seven years of consecutive qualifying
2 service;
3 (8) nine hundred dollars for eight years of consecutive qualifying
4 service;
5 (9) one thousand dollars for nine years of consecutive qualifying
6 service; or
7 (10) one thousand one hundred dollars for ten or more years of consec-
8 utive qualifying service;
9 shall be allowed against the tax imposed by section six hundred one of
10 this part, to each resident of the state who serves as a volunteer fire-
11 fighter as defined in subdivision one of section three of the volunteer
12 firefighters' benefit law or a volunteer ambulance worker as defined in
13 subdivision one of section three of the volunteer ambulance workers'
14 benefit law, or a volunteer hazardous materials worker or as a member of
15 a volunteer emergency medical services personnel squad. If a volunteer
16 department member has a year where the qualifying service level is not
17 met, then he or she shall receive the credit provided for in paragraph
18 one of this subsection the next time they have a qualifying service
19 year.
20 For the purposes of this subsection "qualifying service" shall mean
21 service where such person has been a member in good standing with a
22 volunteer department for a minimum of one year, has completed all
23 required training courses as required by the state of New York and is
24 certified by the chief emergency service coordinator of the county that
25 the volunteer department serves to have attended at least ten percent of
26 the activities of the volunteer department that he or she is a member
27 of.
28 § 2. This act shall take effect immediately.