What's happening
This bill provides a state income tax credit of up to $2,500 for eligible volunteer firefighters and ambulance corps members in New York.
Why it matters
Encourages Long-Term Volunteerism. By requiring at least five years of continuous, good-standing service, the bill incentivizes sustained commitment among volunteer firefighters and ambulance corps members, rather than short-term participation.
Direct Financial Support. The tax credit helps offset out-of-pocket expenses these volunteers often face (such as equipment, travel, and training costs), potentially making it more feasible for individuals to serve their communities.
Addresses Recruitment and Retention Challenges. Many localities struggle to recruit and retain volunteer first responders; this credit could help stabilize or even grow the volunteer workforce, which is crucial in rural and suburban areas with limited emergency resources.
Potential Impact on Public Safety and Local Budgets. By supporting volunteers who provide essential emergency services, the bill may help towns avoid increased costs associated with hiring full-time paid staff, indirectly benefiting taxpayers and maintaining rapid emergency response capabilities.
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Who cares
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Tax Credit for Volunteer Responders
Plain English, a few words. Used as the page title.
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History
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Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1275
2017-2018 Regular Sessions
IN ASSEMBLY
January 11, 2017
Introduced by M. of A. CROUCH, BARCLAY, FINCH, GIGLIO, HAWLEY, KOLB, OAKS, RAIA, ZEBROWSKI -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing for a credit against personal income tax for volunteer firefighters and members of volunteer ambulance corps
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 606 of the tax law is amended by adding a new subsection (ccc) to read as follows:
(ccc) Volunteer firefighters and members of volunteer ambulance corps service credit. In the case of a member of a volunteer fire department or a member of a volunteer ambulance corps who has been a member in good standing with a volunteer department for a minimum of five years and who maintains continuous eligibility, in this state, there shall be allowed a credit against any income tax owed by such member in an amount which is equal to the sum of two thousand five hundred dollars or the total amount of the tax owed by the taxpayer if less than two thousand five hundred dollars, whichever is lower.
§ 2. This act shall take effect January 1, 2018 and shall apply to taxable years beginning on or after such date. Effective immediately the commissioner of taxation and finance is authorized to promulgate any and all rules and regulations and take any other measures necessary to implement this act on its effective date on or before such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02062-02-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.