What's happening
This bill creates a tax credit for New York taxpayers who donate equipment or materials to first responder live training programs.
Why it matters
Encourages private support for first responders. By providing a tax credit, the bill incentivizes individuals and businesses to donate needed equipment or materials, potentially improving the realism and frequency of scenario-based training for police, fire, EMS, and hospital staff.
Targets hands-on, practical training. The credit is only available for donations to “live training programs” that take place outside classrooms and are at least 50% scenario-based, which means it specifically supports experiential learning that can better prepare first responders for real emergencies.
Limits on credit value and ensures accountability. The maximum annual credit is capped at $3,000 per taxpayer, based on the residual value of the donated items as determined by standard accounting rules. Donors must also provide documentation proving the items were requested by the training programs and that the training actually occurred.
Addresses disposal concerns. The legislation clarifies that donated materials can be moved to a wrecking yard after use if agreed upon, but the donor or the wrecking yard must cover the associated costs, helping prevent municipalities and nonprofits from incurring unexpected disposal expenses.
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Who cares
Headline styles
Tax Credit for Training Donations
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to investigations and government operations
- Referred to investigations and government operations
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 First Responder Training
In Assembly Committee · Ways And Means · Sponsor Aileen Gunther
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1462
2017-2018 Regular Sessions
IN SENATE
January 9, 2017
Introduced by Sen. RITCHIE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
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
S. 1462 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.
Sponsor's memo
Title of bill
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
Purpose
To amend Article I of the state tax law by adding a new section, 26-a, which will be the First Responder Live Training Credit.
Summary of provisions
The bill creates the First Responder Live Training Credit, which allows certain taxpayers to be eligible for a credit based on the residual value of equipment or materials donated to first responder live training programs, not to exceed $3,000 per tax year. First responder organizations must desire the donated item and actually hold a training session for the donor to receive the credit. "First responder" and "live training program" are defined, as well as the procedure for administering the credit.
Justification
The saying "play like you practice" also applies to the kinds of life-and-death situations that first responders encounter across New York State. To be able to respond appropriately first response professionals and volunteers need to hone their skills in as lifelike a training environment as possible. These training scenarios must often involve removing mock victims from cars or other heavy equipment in the field; however, due to the limited means available to many first response organizations it can be difficult to obtain salvage-grade vehicles and materials. This tax credit would help first response organizations become an attractive donation option for individuals with salvage vehicles or materials, allowing them to more readily conduct realistic training programs.
Legislative history
New bill.
Fiscal implications
Minimal.
Effective date
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.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.