Amd S606, Tax L; amd SS9104 & 9105, Ins L; amd SS401, 404-b & 404-f, V & T L; add S669-e, 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.
STATE OF NEW YORK
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3297--A
2013-2014 Regular Sessions
IN SENATE
January 31, 2013
___________
Introduced by Sen. O'MARA -- 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
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-1) 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 and paragraph 3 as added by section 4 of part N of chapter
6 61 of the laws of 2006, are amended to read as follows:
7 (1) For taxable years beginning on and after January first, two thou-
8 sand seven, a resident taxpayer who serves as an active volunteer fire-
9 fighter as defined in subdivision one of section two hundred fifteen of
10 the general municipal law or as a volunteer ambulance worker as defined
11 in subdivision fourteen of section two hundred nineteen-k of the general
12 municipal law shall be allowed a credit against the tax imposed by this
13 article equal to two hundred dollars. In order to receive this credit a
14 volunteer firefighter or volunteer ambulance worker must have been
15 active for the entire taxable year for which the credit is sought. For
16 taxable years beginning on or after January first, two thousand sixteen,
17 a volunteer firefighter or volunteer ambulance worker who has been
18 active for four or more consecutive taxable years shall be allowed an
19 additional credit equal to four hundred dollars.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01265-02-4
S. 3297--A 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 sixteen, 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-2) to read as follows:
10 (e-2) 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 sixteen, a resident taxpayer who has served
13 as an active volunteer firefighter as defined in subdivision one of
14 section two hundred fifteen of the general municipal law or as a volun-
15 teer ambulance worker as defined in subdivision fourteen of section two
16 hundred nineteen-k of the general municipal law for four or more consec-
17 utive years shall be allowed a credit against the tax imposed by this
18 article equal to four hundred dollars. In order to receive this credit a
19 volunteer firefighter or volunteer ambulance worker must have been
20 active for the entire four or more consecutive taxable years for which
21 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. Subsection (f) of section 9104 of the insurance law is amended by
34 adding a new paragraph 3 to read as follows:
35 (3) the fire company or fire department receiving the same, to use for
36 recruitment and retention purposes, including, but not limited to, total
37 or partial contribution to the cost of participation in a plan for the
38 provision of medical, surgical and hospital services or insurance.
39 § 5. Paragraph 3 of subsection (d) of section 9105 of the insurance
40 law is amended by adding a new subparagraph (C) to read as follows:
41 (C) the fire company or fire department receiving the same, to use for
42 recruitment and retention purposes, including but not limited to, total
43 or partial contribution to the cost of participation in a plan for the
44 provision of medical, surgical and hospital services or insurance.
45 § 6. Subdivision 6 of section 401 of the vehicle and traffic law is
46 amended by adding a new paragraph f to read as follows:
47 f. Notwithstanding any provision of this chapter or any other law to
48 the contrary, any motor vehicle owned by a volunteer firefighter, as
49 defined in section three of the volunteer firefighters' benefit law, or
50 a volunteer ambulance worker, as defined in section three of the volun-
51 teer ambulance workers' benefit law, and used by such volunteer in the
52 performance of his or her duties as a volunteer firefighter or volunteer
53 ambulance worker shall be exempt from all motor vehicle registration
54 fees and from any vehicle use or other tax based upon the weight or
55 value of such motor vehicle.
S. 3297--A 3
1 § 7. Subdivision 3 of section 404-b of the vehicle and traffic law, as
2 amended by chapter 277 of the laws of 1991, is amended to read as
3 follows:
4 3. A distinctive plate issued pursuant to this section shall be issued
5 in the same manner as other number plates upon payment of the regular
6 registration fee prescribed by section four hundred one of this [chap-
7 ter] article and an initial one time service charge of fifteen dollars;
8 provided, however, no such registration fee or service charge shall be
9 imposed for a motor vehicle used by a volunteer firefighter in the
10 performance of his or her duties.
11 § 8. Subdivision 3 of section 404-f of the vehicle and traffic law, as
12 amended by chapter 277 of the laws of 1991, is amended to read as
13 follows:
14 3. A distinctive plate issued pursuant to this section shall be issued
15 in the same manner as other number plates upon payment of the regular
16 registration fee prescribed by section four hundred one of this [chap-
17 ter] article and an additional annual service charge of fifteen dollars;
18 provided, however, no such registration fee or service charge shall be
19 imposed for a motor vehicle used by a member of a volunteer ambulance
20 service in the performance of his or her duties.
21 § 9. The education law is amended by adding a new section 669-e to
22 read as follows:
23 § 669-e. Volunteer recruitment service loan forgiveness program. 1.
24 Purpose. The corporation is authorized, within amounts appropriated or
25 otherwise lawfully available from any other source, to establish a
26 recruitment loan forgiveness program for volunteer organizations.
27 2. Eligibility. The corporation may grant such awards within the
28 amounts appropriated for such purpose and based on availability of funds
29 according to a schedule to be determined by the corporation in the
30 following manner:
31 a. Volunteer organizations, including an "ambulance company" as
32 defined in section three of the volunteer ambulance workers' benefit law
33 or "fire company" as defined in section three of the volunteer fire-
34 fighters' benefit law, may annually submit no more than three applica-
35 tions to the corporation;
36 b. Volunteer organizations submitting applications shall develop a
37 policy for electing the candidates that will be forwarded to the corpo-
38 ration. A volunteer organization that submits more than one application
39 shall list the candidates in order of priority;
40 c. The corporation shall designate a date by which all applications
41 shall be received by the corporation;
42 d. The corporation shall award volunteer recruitment loan forgiveness
43 benefits to all eligible applicants unless the number of applications
44 received are greater than the funding available for the program, in
45 which case the corporation shall develop a random system for selecting
46 the recipients. If funds remain available in the program after an eligi-
47 ble applicant from each volunteer organization that has submitted an
48 eligible candidate has been awarded one loan forgiveness award, then the
49 corporation may award an additional loan forgiveness award to applicants
50 from volunteer organizations that have submitted more than one eligible
51 candidate. The corporation shall develop a random system for selecting
52 the recipients of any such additional awards;
53 e. A recipient of the volunteer recruitment loan forgiveness benefits
54 shall automatically continue to receive the benefit once awarded
55 provided that the recipient remains compliant with the provisions of
56 this section, and funding is available. If there is a shortage in the
S. 3297--A 4
1 funding available, funds shall be awarded based on a one per organiza-
2 tion basis before any additional awards are received by applicants from
3 a volunteer organization where more than one member received an award;
4 f. The corporation shall develop a system for certifying on an annual
5 basis that the recipient is compliant with the conditions enumerated in
6 this section prior to receiving the volunteer recruitment loan forgive-
7 ness benefit, including but not limited to:
8 (i) membership in, and maintenance of an active volunteer status in a
9 volunteer organization for not less than one year at the time of the
10 initial award;
11 (ii) graduation from a degree producing curriculum; and
12 g. Upon the recipient's attainment of loan repayment or cessation of
13 status as a volunteer with the volunteer organization, whichever comes
14 first, the benefit provided by this section shall be discontinued. The
15 benefit provided by this section shall be suspended at the direction of
16 the corporation for a recipient's failure to continue to serve as a
17 volunteer with the volunteer organization, or for the failure to comply
18 with any provision of this section.
19 3. Amount. Unless otherwise provided for in this section, the benefit
20 for the volunteer recruitment loan forgiveness award shall be on the
21 terms and conditions set by the corporation, provided that any such
22 benefit shall not exceed an amount equal to the annual loan amount of
23 the recipient, the annual tuition which was charged to the recipient or
24 the annual tuition charged by the state university of New York, whichev-
25 er is less. In no case shall an award be granted for more than five
26 years.
27 4. Rules and regulations. The corporation is hereby authorized to
28 promulgate any rules and regulations necessary for the implementation of
29 the provisions of this section.
30 § 10. This act shall take effect immediately, except that sections
31 six, seven and eight of this act shall apply to fees, charges and taxes
32 imposed on or after such date.
