Increases the tax credit allowable to volunteer firefighters, volunteer ambulance workers, and volunteer emergency medical personnel

7 Multi-sponsors

• Daniel Burling
• Marc Butler
• James Conte
• Clifford Crouch
• Michael J. Fitzpatrick
• Brian Kolb
• Bill Reilich

BILL NUMBER:A10527

Title of bill

An act to amend the tax law, in relation to increasing the tax credit to volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel under certain circumstances

Purpose or general idea of bill

To provide a larger tax credit to volunteer firefighters and volunteer ambulance workers and to include credits for volunteer emergency medical personnel-under certain circumstances.

Summary of specific provisions

Section 1. Paragraph 1 of Subsection (e-1) of section 606 of the tax law, as added by chapter 62 of the laws of 2006, is amended to read as follows: Volunteer firefighters', volunteer ambulance workers' and members of a volunteer emergency medical services squad credit. For taxable years beginning on and after January first two thousand seven, a resident taxpayer who serves as an active volunteer firefighter as defined in subdivision one of section two hundred fifteen of the general municipal law, or as a volunteer ambulance worker as defined in subdivision fourteen of section two hundred nineteen-k of the general municipal law or as a member of a volunteer emergency medical services squad shall be allowed a credit against the tax imposed by this article equal to three hundred dollars. In order to receive this credit a volunteer firefighter, volunteer ambulance worker or member of a volunteer emergency medical services squad must have been active for the entire taxable year for which the credit is sought.

Justification

The persons Covered by this bill provide vital services to the citizens of New York State with no direct compensation. Volunteer firefighters, volunteer ambulance workers, and volunteer emergency medical personnel not only save countless lives, they also save taxpayers significant sums of money. Tax relief for these heroes of our community is certainly appropriate. The best form of tax relief would be the refundable income tax credit proposed by this bill. Proposals to provide property tax relief do not extend to all citizens and place a burden on localities. The state is in the best position to reward volunteer firefighters, volunteer ambulance workers, and volunteer emergency medical personnel for their service to their neighbors. Although tax credits were extended to volunteer

firefighters and volunteer ambulance workers in 2006 in the amount of $250, it is appropriate to increase this amount as property taxes increase. Also the benefit should be extended to volunteer emergency medical services personnel who are not volunteer firefighters or ambulance drivers as they work side by side with the others and perform vital services.

Fiscal implications for state and local governments

Number of volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel x $50.

Prior legislative history

2008: A.5685; Held for consideration in Ways and Means 2007: A.5685; Referred to Ways and Means 2006: A.3844; Referred to Ways and Means 2005: A.3844; Referred to Ways and Means 2004: A.2229; Held for consideration in Ways and Means 2003: A.2229; Referred to Ways and Means 2002: A.3103; Held for consideration in Ways and Means 2001: A.3103; Referred to Ways and Means 2000: A.2772; Held for consideration in Ways and Means 1999: A.2772; Referred to Ways and Means 1998: A.6731; Referred to Ways and Means 1997: A.6731; Referred to Ways and Means

Effective date

Immediately.