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Companion bill
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Provides tax credit to certain volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel
In Assembly Committee · Ways And Means · Sponsor Kenneth Zebrowski
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, in relation to providing tax credits to volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel under certain circumstances
Purpose
To provide a graduated tax credit to certain volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel where the qualifying service level is met
Summary of provisions
Section 1 amends § 606 of the tax law by adding a new subsection providing the volunteer firefighters' volunteer ambulance workers' and volunteer emergency medical service personnel credit. The credit is based on years of qualifying service, which is also defined in this section.
Section 2 is the effective date.
Existing law
Section 606 of the Tax Law, provides state credits against the personal income tax. Subdivision (e-1) provides the volunteer firefighters' and ambulance workers' credit equal to $200. Eligibility for the credit requires active service for the entire taxable year for which the credit is sought.
Justification
One of the greatest difficulties confronting volunteer services today is recruitment and retention. Recruitment and retention is made particularly difficult due to the cost of living around the state. In an effort to mitigate the chilling effect cost of living has on the recruitment and retention of volunteer services this legislation establishes a graduated credit on New York State income tax for all active volunteer firefighters, volunteer ambulance workers' and volunteer emergency medical service personnel.
In order to receive the credit, the volunteer responder must be "active," which is defined by the bill as attendance at more than 40% of the company's activities per year. This is a graduated program that increases the credit annually based on years of consecutive service, but is only granted if the volunteer is "active" in each year. Thus, if a volunteer misses a year, the credit would return to the original amount, provided the volunteer does not have a medical excuse for missing a year. The program is not retroactive. The credit begins at $200 for one year of qualifying service, and increases by $100 annually until maximizing at $1,000 for ten or more years of consecutive qualifying service.
This credit program is practical and incentivizes volunteer responder service. The bill also extends the credit's eligibility to volunteer emergency medical personnel, in addition to volunteer firefighters and volunteer ambulance workers. It is especially critical for rural communities and may make the difference in keeping companies volunteer rather than going to salary.
Legislative history
A.1576 2015-2016 A.1315 2013-2014 A.6795 2011-2012 A.1611 2009-2010
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.