Establishes the volunteer firefighting and volunteer emergency services recruitment and retention fund and authorizes gifts to such fund through a state income tax check-off

Title of bill

An act to amend the tax law and the state finance law, in relation to establishing the volunteer firefighting and volunteer emergency services recruitment and retention fund and authorizing gifts to such fund through a state income tax check-off

Purpose

This bill would make it easy to voluntarily contribute to a fund to be used to help enhance recruitment and retention efforts for volunteer firefighters and volunteer emergency workers.

Summary of provisions

Section 1 amends the tax law by adding a new section 209-G to enable tax payers to make a contribution to the volunteer firefighting and volunteer emergency services recruitment and retention fund.

Section 2 amends article 22 of the Tax law creating a new "tax check off" on the New York State Income tax form to make it convenient to give a gift to the volunteer firefighters and volunteer emergency services fund. Contributing to the fund does not reduce taxes owed to the state.

Section 3 adds a new section 99-q to the State Finance Law creating the volunteer firefighters and volunteer emergency services fund in the joint custody of the Commissioner of Tax and Finance and the Comptroller. Authorizes expenditures from the fund for grants to volunteer firefighters and volunteer emergency service organizations for the purpose of encouraging the recruitment and retention of volunteer firefighters and volunteer emergency service personnel. This section also declares that to the extent possible, the Secretary of the State shall ensure that all monies received during a fiscal year are expended prior to the end of that fiscal year.

Section 4 provides that the act take effect 180 days after it becomes a law.

Justification

Volunteer firefighters and volunteer emergency services workers are crucial to the effective operation of a municipality and for the safety and well-being of the citizens of this state. Volunteer firefighters and volunteer emergency services workers provide an incalculable benefit to municipalities. The legislature also finds that the number of volunteer firefighters and volunteer emergency services workers has declined significantly over the past few years. Therefore, it is the intention of this legislature to help revive interest in volunteering time to serve as a firefighter or ambulance worker.

Legislative history

2007-08: S.2340-A Finance; A.2637-A Passed Assembly 2005-06: A.1148-B Ways and Means

Fiscal implications

None to the State.

Effective date

This act shall take effect on the one hundredth eightieth day after it shall have become a law.