What's happening
This bill provides increasing state tax credits to volunteer firefighters, ambulance workers, and EMS personnel based on consecutive years of qualifying service.
Why it matters
Addresses volunteer recruitment and retention challenges. By offering escalating tax credits based on consecutive years of service, this bill aims to incentivize volunteers to continue serving their communities, potentially reducing turnover among volunteer firefighters, ambulance workers, and EMS personnel.
Rewards sustained commitment and training. The credit amounts increase with each additional year of consecutive qualifying service, encouraging not just initial participation but long-term dedication, completion of required training, and consistent engagement in department activities.
Defines and enforces standards for eligibility. To qualify, volunteers must be in good standing, complete all New York State-mandated training, and attend at least 40% of department activities—helping ensure that those receiving the credit are actively contributing to public safety.
Provides a reset for interrupted service. If a volunteer misses a year of qualifying service, they become eligible for the entry-level credit upon returning and meeting requirements again, allowing flexibility for life events while still rewarding ongoing service.
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Who cares
Headline styles
Tax Credits for Volunteer Responders
Plain English, a few words. Used as the page title.
Sponsors
History
- Print number 1669a
- Amend and recommit to ways and means
- Referred to ways and means
- Referred to ways and means
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.
Tax Credit for Volunteers
In Senate Committee · Investigations And Government Operations · Sponsor Patty Ritchie
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1669--A
2017-2018 Regular Sessions
IN ASSEMBLY
January 12, 2017
Introduced by M. of A. ZEBROWSKI, JAFFEE, M. G. MILLER, L. ROSENTHAL -- Multi-Sponsored by -- M. of A. CROUCH, HAWLEY, LUPARDO, SANTABARBARA, TITONE -- read once and referred to the Committee on Ways and Means -recommitted to the Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
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
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 (h-1) to read as follows:
(h-1) Volunteer firefighters', volunteer ambulance workers' and volunteer emergency medical service personnel credit. For taxable years beginning on and after January first, two thousand nineteen, a credit, in the amounts of:
(1) two hundred dollars for one year of qualifying service;
(2) three hundred dollars for two years of consecutive qualifying service;
(3) four hundred dollars for three years of consecutive qualifying service;
(4) five hundred dollars for four years of consecutive qualifying service;
(5) six hundred dollars for five years of consecutive qualifying service;
(6) seven hundred dollars for six years of consecutive qualifying service;
(7) eight hundred dollars for seven years of consecutive qualifying service;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01994-05-8
A. 1669--A 2
(8) nine hundred dollars for eight years of consecutive qualifying service;
(9) one thousand dollars for nine years of consecutive qualifying service; or
(10) one thousand one hundred dollars for ten or more years of consecutive qualifying service; shall be allowed against the tax imposed by section six hundred one of this part, to each resident of the state who serves as a volunteer firefighter as defined in subdivision one of section three of the volunteer firefighters' benefit law or a volunteer ambulance worker as defined in subdivision one of section three of the volunteer ambulance workers' benefit law or as a member of a volunteer emergency medical services personnel squad. If a volunteer department member has a year where the qualifying service level is not met, then he or she shall receive the credit provided for in paragraph one of this subsection the next time they have a qualifying service year.
For the purposes of this subsection "qualifying service" shall mean service where such person has been a member in good standing with a volunteer department for a minimum of one year, has completed all required training courses as required by the state of New York and is certified by the chief emergency service coordinator of the county that the volunteer department serves to have attended at least forty percent of the activities of the volunteer department that he or she is a member of.
§ 2. This act shall take effect immediately.
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.