Provides tax credit to certain volunteer firefighters, volunteer ambulance workers, auxiliary police officers and volunteer emergency medical personnel under certain circumstances.
STATE OF NEW YORK
________________________________________________________________________
6062--A
2015-2016 Regular Sessions
IN SENATE
October 9, 2015
___________
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules -- 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, auxiliary police
officers 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', auxiliary
4 police officers' and volunteer emergency medical service personnel cred-
5 it. For taxable years beginning on and after January first, two thou-
6 sand seventeen, a credit, in the amounts of:
7 (1) two hundred fifty dollars for one year of qualifying service;
8 (2) five hundred dollars for two years of consecutive qualifying
9 service;
10 (3) six hundred dollars for three years of consecutive qualifying
11 service;
12 (4) seven hundred dollars for four years of consecutive qualifying
13 service;
14 (5) eight hundred dollars for five years of consecutive qualifying
15 service;
16 (6) nine hundred dollars for six years of consecutive qualifying
17 service;
18 (7) one thousand dollars for seven years of consecutive qualifying
19 service;
20 (8) one thousand five hundred dollars for eight years of consecutive
21 qualifying service;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00652-05-5
S. 6062--A 2
1 (9) two thousand dollars for nine years of consecutive qualifying
2 service; or
3 (10) two thousand five hundred dollars for ten or more years of
4 consecutive qualifying service;
5 shall be allowed against the tax imposed by section six hundred one of
6 this part, to each resident of the state who serves as a volunteer fire-
7 fighter as defined in subdivision one of section three of the volunteer
8 firefighters' benefit law or a volunteer ambulance worker as defined in
9 subdivision one of section three of the volunteer ambulance workers'
10 benefit law or as a member of an auxiliary police department or as a
11 member of a volunteer emergency medical services personnel squad. If a
12 volunteer department member has a year where the qualifying service
13 level is not met, then he or she shall receive the credit provided for
14 in paragraph one of this subsection the next time they have a qualifying
15 service year.
16 For the purposes of this subsection "qualifying service" shall mean
17 service where such person has been a member in good standing with a
18 volunteer department for a minimum of one year, has completed all
19 required training courses as required by the state of New York and is
20 certified by the chief emergency service coordinator of the county that
21 the volunteer department serves to have attended at least forty percent
22 of the activities of the volunteer department that he or she is a member
23 of.
24 § 2. This act shall take effect immediately.
