Provides tax credit to certain volunteer firefighters, volunteer ambulance workers, auxiliary police officers and volunteer emergency medical personnel

Title of bill

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

Purpose

To provide a tax incentive to members of volunteer emergency services to increase recruitment and retention.

Summary of provisions

Section 1. Section 606 of the tax law is amended by adding a new subsection (h-1) to create the Volunteer firefighters', volunteer ambulance workers', auxiliary police officers' and volunteer emergency medical service personnel credit for tax years beginning of and after January 1, 2017.

Justification

This legislation would create a tax credit on New York State income taxes for volunteer firefighters, volunteer ambulance workers', auxiliary police officers and volunteer emergency medical service personnel to combat some of the greatest difficulties our volunteer services face today, recruitment and retention.

By incentivizing individuals to join and maintain active membership on our voluntary emergency service forces, we can ensure that our rural and suburban communities have the ability to attract and retain individuals for their volunteer services.

This program will provide a progressive program of credits for volunteers who attend at least forty percent of the activities and are in good standing with at least one year of service. The credit begins at $250 after the first year of service and goes to $2500 for ten or more years of consecutive service.

Legislative history

New Bill.

Fiscal implications

To be determined.

Effective date

This act shall take effect immediately.