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History
- Referred to investigations and government operations
- Reported and committed to finance
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Exempts local property tax rebates received by volunteer firefighters and volunteer ambulance workers from state and local personal income taxation
In Assembly Committee · Ways And Means · Sponsor Charles Lavine
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
An act to amend the tax law and the administrative code of the city of New York, in relation to exempting local property tax rebates to volunteer firefighters and volunteer ambulance workers from state and local personal income taxation
Purpose of bill
To clarify and stipulate that any property tax rebate received by volunteer firefighters or volunteer ambulance workers in New York State shall not be included as part of the firefighter/ambulance worker's adjusted gross income for personal income tax. purposes.
Summary of specific provisions
Section 1 amends the tax law to state that the amount of any local property tax rebate issued to volunteer ambulance workers or volunteer firefighters shall not be included in gross income for federal income tax purposes.
Section 2 amends the tax law to state that the total amount of deductions from federal adjusted gross income shall be increased by the amount of any local property tax rebate issued to any volunteer firefighter or volunteer ambulance worker.
Section 3 amends the administrative code of New York City to state that the amount of any local property tax rebate issued to volunteer ambulance workers or volunteer firefighters shall not be included in gross income for federal income tax purposes.
Section 4 amends the administrative code of New York City to state that the total amount of deductions from federal adjusted gross income shall be increased by the amount of any local property tax rebate issued to any volunteer firefighter or volunteer ambulance worker.
Section 5 is the effective date.
Justification
Volunteer firefighters and ambulance workers are often our first responders in many localities within New York State. The fact that these individuals, who so generously volunteer their time, often risking their lives in order to help others, have had to include within their gross income the property tax rebate offered by the State is unfair. These individuals receive no compensation for their valiant work. This exemption is the least we, in New York State, can do for our volunteers, considering the cost to the State is virtually negligible.
Legislative history
2007-08: S.3758 Referred to Investigations and Government Operations
Fiscal implications
To be determined.
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.