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History
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 57–0
- Amended on third reading (t) 2090b
- Advanced to third reading
- 2nd report cal.
- 1st report cal.834
- Reported and committed to finance
- Print number 2090a
- Amend and recommit to investigations and government operations
- Referred to investigations and government operations
- Returned to senate
Show 8 earlier actions
- Died in assembly
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 63–0
- Ordered to third reading cal.1234
- Reported and committed to rules
- 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.
Relates to volunteer firefighters' and ambulance workers' credit; repealer
In Assembly Committee · Ways And Means · Sponsor William Magee
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S2090B
Title of bill
An act to amend the tax law, in relation to the volunteer firefighters' and ambulance workers' credit; and to repeal paragraph 2 of subsection (e-2) of section 606 of such law relating thereto
Purpose
This bill would allow volunteer firefighters and ambulance workers to receive both the volunteer firefighters and ambulance workers tax credit and a locally enacted real property tax exemption.
Summary of provisions
Section one repeals paragraph 2 of subsection (e-2) of section 606 of the tax law. Section two renumbers the paragraphs 3 and 4 of subsection (e-2) of section 606 of the tax law. Section three provides for the effective date.
Justification
Our volunteer firefighters and ambulance workers answer the emergency call no matter the weather, the conditions or the circumstances each and every day, putting their lives on the line for all of us. Over the past few years, the state and its municipalities have sought to encourage more emergency volunteers through a state tax credit and locally enacted real property tax exemptions. Unfortunately,a quirk in the law does not allow a volunteer to receive both a property tax exemption and the state tax credit. In an effort to correct this, this bill would allow volunteer firefighters and ambulance workers to receive both the tax credit - which amounts to $200 off their income taxes - and a tax exemption which is generally limited to, at most, a $3,000 reduction in the assessed value of their home. Given the enormous amount of time that these volunteers put in and the savings that local governments realize - estimated at $2.9 billion annually from having volunteer fire and ambulance companies, it would seem only fair to allow them to receive both the tax credit and a tax exemption.
Legislative history
2013- S. 2090 Passed Senate/A. 2444 Ways and Means Committee.
Fiscal implications
To be determined.
Effective date
Immediate and shall apply to taxable years beginning on or after January 1, 2016.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.