What's happening
This bill creates a tax credit for taxpayers who donate equipment or materials to first responder live training programs in New York.
Why it matters
Encourages private support for emergency preparedness. By offering a tax credit, the bill incentivizes individuals and businesses to donate valuable equipment or materials directly to first responder training, potentially enhancing the quality and realism of emergency response drills.
Targets scenario-based, hands-on training. The credit specifically applies to donations supporting live, scenario-based training outside the classroom, which is critical for preparing responders for real-life emergencies and may improve public safety outcomes.
Limits and accountability built in. The credit is capped at $3,000 per year and requires thorough documentation to ensure only legitimate, needed donations to actual training events qualify, reducing potential abuse and ensuring resources go where they are most beneficial.
Clarifies post-training logistics and costs. The bill addresses what happens to donated materials after use—including who bears the cost for disposal—helping both donors and recipient organizations avoid unexpected financial or legal responsibilities.
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Who cares
Headline styles
Tax Credit for First Responder Training
Plain English, a few words. Used as the page title.
Sponsors
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History
- 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 Training Donations
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
7595
2017-2018 Regular Sessions
IN ASSEMBLY
May 3, 2017
Introduced by M. of A. GUNTHER -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to creating a tax credit for taxpayers who donate equipment or materials to first responder live training programs
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The tax law is amended by adding a new section 26-a to read as follows:
§ 26-a. First responder live training credit. (a) Allowance of credit. A taxpayer subject to tax under articles nine, nine-a, or twenty-two of this chapter shall be allowed a credit against such tax provided the taxpayer donates equipment or materials to first responder live training programs.
(b) Value of credit. The credit shall be equal to the residual value of the items as determined by generally accepted accounting principles, not to exceed three thousand dollars per tax year.
(c) Definitions. As used in this section, the following terms shall have the following meanings:
(1) "first responder" shall mean local police, fire, emergency services, and hospital or clinical staff; and
(2) "live training program" shall mean any training program or session at least half of which is scenario based and takes place outside of a classroom setting.
(d) Required documentation. The taxpayer must submit sufficient documentation to allow residual value of the donation to be determined to the satisfaction of the commissioner. The taxpayer must also submit proof that the donated items were desired by the organization sponsoring the relevant training program, and that such training programs did actually occur.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06757-01-7
A. 7595 2
(e) When credit allowed. The credit provided for in subdivision (a) shall be allowed for any taxable year in which costs relating to donating or transporting equipment or materials are paid are incurred.
(f) Destruction of donated materials. Nothing in this section shall be interpreted to preclude donated items or materials from, with agreement of the relevant sponsoring organization, being moved to a wrecking yard after the training program has concluded; however, this must be done at the expense of the original owner or at the expense of the wrecking yard.
(g) Cross-references. For application of the credit provided for in this section, see the following provisions of this chapter:
(1) article 9: section 187-n.
(2) article 9-a: section 210-b: subdivision 21.
(3) article 22: section 606: subsection (ii).
§ 2. This act shall take effect on the ninetieth day after it shall have become a law; provided, however, that effective immediately, the commissioner of taxation and finance, in consultation with the commissioner of health, is authorized and directed to promulgate any rules or regulations necessary for the implementation of this act on its effective date.
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.