What's happening
This bill creates a tax credit for New York residents serving as volunteer firefighters, ambulance workers, or emergency medical personnel, based on years of qualifying service.
Why it matters
Incentivizes long-term volunteer service. by increasing tax credit amounts the longer someone serves, encouraging retention of experienced firefighters and emergency personnel.
Establishes clear eligibility criteria. , requiring volunteers to be in good standing, complete all required training, and participate in at least 40% of department activities, which may improve the reliability and skill level of volunteer emergency services.
Recognizes and supports the critical role of volunteers. in emergency response, potentially helping rural and suburban communities maintain adequate fire and EMS coverage in the face of declining volunteer numbers.
Provides a financial benefit directly to individuals. , rather than departments, which may help volunteers offset out-of-pocket costs associated with training, equipment, and time spent on service.
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Who cares
Headline styles
Tax Credit for Volunteers
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Print number 2907a
- Amend and recommit to investigations and government operations
- 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 Credits for Volunteer Responders
In Assembly Committee · Ways And Means · Sponsor Kenneth Zebrowski
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2907--A
2017-2018 Regular Sessions
IN SENATE
January 18, 2017
Introduced by Sen. RITCHIE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -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.
LBD01994-04-8
S. 2907--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.
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 provid- ing the volunteer firefighters' volunteer ambulance workers' and volun- teer 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 particular- ly 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 firefight- ers, 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 maxi- mizing 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 commu- nities and may make the difference in keeping companies volunteer rather than going to salary.
Legislative history
2015-2016: S.7182 Referred to Investigations and Government Operations/ A.1576 Referred to Ways and Means. 2013-2014: A.1315 2011-2012: A.6795 2009-2010: A.1611
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.