What's happening
This bill creates a $1,500 wage tax credit for employers who hire New York National Guard members, reservists, volunteer firefighters, and EMS personnel.
Why it matters
Incentivizes hiring and retention of key public safety and military personnel. By offering a tax credit, the bill encourages employers to hire—and retain for at least six months—members of the National Guard, reserves, volunteer firefighters, and EMS personnel. This could help these groups maintain stable civilian employment alongside their service roles.
Helps employers offset challenges of employing service members. National Guard, reservists, and first responders may need to take leave for training or emergencies. The credit helps compensate employers for potential disruptions or the extra flexibility these hires may require, making it more attractive to employ them.
Potentially strengthens community emergency response capacity. By making it financially easier to employ volunteer firefighters and EMS personnel, the bill could help ensure more individuals can continue serving in these critical, yet often unpaid or low-paid, roles—benefiting local emergency response readiness.
Provides refundable and carryforward tax benefits. If the tax credit exceeds a company’s tax liability, the excess can be refunded or carried forward to future years, increasing the practical value of the incentive and making it more accessible to a wide range of businesses.
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Who cares
Headline styles
Tax Credit for Hiring Responders
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 62
History
- Print number 400b
- Amend and recommit to finance
- Reported and committed to finance
- Referred to investigations and government operations
- Print number 400a
- Amend and recommit 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 Jobs
In Assembly Committee · Ways And Means · Sponsor Stephen Hawley
Full text
3 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
400--B
2017-2018 Regular Sessions
IN SENATE (Prefiled)
January 4, 2017
Introduced by Sens. ORTT, FUNKE, GALLIVAN, MARCHIONE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- reported favorably from said committee and committed to the Committee on Finance -committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to creating a wage tax credit for employers who employ New York national guard men and women, reservists, volunteer firefighters and EMS personnel
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 210-B of the tax law is amended by adding two new subdivisions 53 and 54 to read as follows:
53. Employment of New York national guard and reserve members wage tax credit. (a) Allowance of credit. A taxpayer shall be allowed a credit, in the amount of one thousand five hundred dollars, against the tax imposed by this article for each member of the New York national guard and reserves which it employs. Provided, however, such taxpayer shall comply with the Uniformed Services Employment and Reemployment Rights Act, as found in section 4301 et seq. of title 18 of the United States Code; and provided further that such person shall have been employed for at least six months.
(b) Application of credit. The credit allowed under this subdivision for any taxable year shall not reduce the tax due for such year to less than the minimum amount prescribed in paragraph (d) of subdivision one of section two hundred ten of this article. If, however, the amount of credits allowed under this subdivision for any taxable year reduces the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01316-05-8
S. 400--B 2
tax to such amount, any amount of credit thus not deductible in such taxable year shall be treated as an overpayment of tax to be credited or refunded in accordance with the provisions of section one thousand eighty-six of this chapter. Provided, however, the provisions of subsection (c) of section one thousand eighty-eight of this chapter notwithstanding, no interest shall be paid thereon.
54. Employment of volunteer firefighters and emergency medical services (EMS) first responder personnel wage credit. (a) Allowance of credit. A taxpayer shall be allowed a credit of one thousand five hundred dollars, against the tax imposed by this article, for each volunteer firefighter and EMS first responder personnel which it employs; provided that such person shall have been employed for at least six months.
(b) Application of credit. The credit allowed under this subdivision for any taxable year shall not reduce the tax due for such year to less than the minimum amount prescribed in paragraph (d) of subdivision one of section two hundred ten of this article. If, however, the amount of credits allowed under this subdivision for any taxable year reduces the tax to such amount, any amount of credit thus not deductible in such taxable year shall be treated as an overpayment of tax to be credited or refunded in accordance with the provisions of section one thousand eighty-six of this chapter. Provided, however, the provisions of subsection (c) of section one thousand eighty-eight of this chapter notwithstanding, no interest shall be paid thereon.
§ 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 of the tax law is amended by adding two new clauses (xliv) and (xlv) to read as follows:
(xliv) Employment of New Amount of credit York national under subdivision guard and reserve fifty-three of members credit section two hundred ten-B under subsection (ccc)
(xlv) Employment of volunteer Amount of credit under firefighters and EMS subdivision fifty-four of first responder section two hundred ten-B personnel wage credit under subsection (iii)
§ 3. Section 606 of the tax law is amended by adding two new subsections (ccc) and (iii) to read as follows:
(ccc) Employment of New York national guard and reserve member credit. (1) Allowance of credit. A taxpayer shall be allowed a credit, as hereinafter provided, against the tax imposed by this article if they employ New York national guard and reserve members. Provided, however, they shall comply with the Uniformed Services Employment and Reemployment Rights Act, as found in section 4301 et seq. of title 18 of the United States Code; and provided, further that such person shall have been employed for at least six months. The amount of the credit shall be fifteen hundred dollars for each national guard member or reservist employed.
(2) Application of credit. If the amount of the credit allowed under this subsection for any taxable year shall exceed the taxpayer's tax for
S. 400--B 3
such year, the excess shall be treated as an overpayment of tax to be credited or refunded in accordance with the provisions of section six hundred eighty-six of this article, provided, however, that no interest shall be paid thereon.
(3) Carryover. If the amount of credit allowable under this subsection for any taxable year shall exceed the taxpayer's tax for such year, the excess may be carried over to the following year or years, and may be deducted from the taxpayer's tax for such year or years.
(iii) Employment of volunteer firefighters and EMS first responder personnel wage credit. (1) Allowance of credit. A taxpayer shall be allowed a credit, as hereinafter provided, against the tax imposed by this article for each volunteer firefighter and EMS first responder personnel which it employs; provided that such person shall have been employed for at least six months. The amount of the credit shall be fifteen hundred dollars for each volunteer firefighter and EMS first responder employed.
(2) Application of credit. If the amount of the credit allowed under this subsection for any taxable year shall exceed the taxpayer's tax for such year, the excess shall be treated as an overpayment of tax to be credited or refunded in accordance with the provisions of section six hundred eighty-six of this article, provided, however, that no interest shall be paid thereon.
(3) Carryover. If the amount of credit allowable under this subsection for any taxable year shall exceed the taxpayer's tax for such year, the excess may be carried over to the following year or years, and may be deducted from the taxpayer's tax for such year or years.
§ 4. This act shall take effect immediately and shall apply to taxable years beginning on and after January 1, 2020.
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 wage tax credit for employers who employ New York national guard men and women, reservists, volunteer firefighters and EMS personnel
Purpose
Establish a wage tax credit for businesses that employ members of the National Guard and Reserves and for those businesses that fully comply with the USERRA (Uniformed Services Employment and Reemployment Rights Act) reemployment requirements.
Summary of specific provisions
Section 1. Section 210-B of the tax law is amended by adding subdivi- sions 49 and 52. Employment of New York National Guard and reserve members wage tax credit. A taxpayer shall be allowed a credit, to be computed as provided in this subdivision, against the tax imposed by this article, if it employs members of the New York National Guard and reserves. Provided, however, such taxpayer shall comply with Uniformed Services Employment and Reemployment Rights Act, as found in section 4301 et seq. of title 18 United States Code. The amount of credit shall be fifteen hundred dollars.
Section 2 - adding employment of New York National Guard and reserve members along with employment of volunteer firefighters and EMS a wage tax credit of fifteen hundred dollars.
Section 3 - Volunteer firefighters and EMS first responder personnel wage credit of fifteen hundred dollars.
Section 4 - Effective date.
Justification
To encourage employment of volunteer first responders by giving the employer a wage tax credit for hiring and retaining first responders. First responders get called away from their job for various reasons so this legislation would provide an incentive for employers to retain these dedicated individuals.
Prior legislative history
S4127 of 2013/2014 Referred to Investigations and Government Operations A384 of 2013/2014 Referred to Investigations and Government Operations S. 3112A/3202A Reported to Senate Finance Committee
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately and apply to taxable years begin- ning on and after January 1, 2020.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.