What's happening
This bill creates a personal income tax credit of up to $1,200 for long-serving volunteer firefighters and ambulance corps members in New York.
Why it matters
Supports long-term volunteer service. By requiring at least five years of continuous, good-standing membership, the tax credit encourages retention of experienced volunteers in fire departments and ambulance corps, which can help maintain high service standards and community safety.
Financial recognition of unpaid labor. The credit acknowledges the value of volunteer emergency responders’ time and risk by providing a direct financial benefit, potentially offsetting personal costs incurred during their service.
Targets those most committed. Only volunteers who maintain continuous eligibility can claim the credit, ensuring the benefit goes to those who demonstrate sustained commitment rather than short-term or sporadic volunteers.
Potential recruitment and retention tool. The prospect of a significant tax credit may help local departments recruit new volunteers and retain current members, addressing ongoing shortages in volunteer emergency services across New York.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Tax Credit for Volunteer Responders
Plain English, a few words. Used as the page title.
Sponsors
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 Break for Volunteer Responders
In Assembly Committee · Ways And Means · Sponsor Carrie Woerner
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
756
2017-2018 Regular Sessions
IN SENATE
January 4, 2017
Introduced by Sens. RITCHIE, AKSHAR, AMEDORE, BONACIC, CROCI, GALLIVAN, ORTT, SERINO, SEWARD -- 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 providing for a credit against personal income tax for volunteer firefighters and members of volunteer ambulance corps
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 (ccc) to read as follows:
(ccc) Volunteer firefighters and members of volunteer ambulance corps service credit. In the case of a member of a volunteer fire department or a member of a volunteer ambulance corps who has been a member in good standing with a volunteer department for a minimum of five years and who maintains continuous eligibility, in this state, there shall be allowed a credit against any income tax owed by such member in an amount which is equal to the sum of one thousand two hundred dollars or the total amount of the tax owed by the taxpayer if less than one thousand two hundred dollars, whichever is lower.
§ 2. This act shall take effect on the first of January next succeeding the date on which it shall have become law and shall apply to taxable years beginning on or after such date. Effective immediately the commissioner of taxation and finance is authorized to promulgate any and all rules and regulations and take any other measures necessary to implement this act on its effective date on or before such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02062-01-7
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 for a credit against personal income tax for volunteer firefighters and members of volunteer ambulance corps
Purpose
This bill gives a State income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $1,200.
Summary of provisions
Section 1 amends section 606 of the Tax Law by adding a new subsection (ccc) providing volunteer firefighters and members of volunteer ambulance corps service credit. The subsection provides that a member of a volunteer fire department or a member of a volunteer ambulance corps who has been a member in good standing with a volunteer department for a minimum of 5 years and who maintains continuous eligibility, in this State, shall be allowed a credit against any income tax owed by such member in an amount which is equal to the sum of $1,200 or the total amount of the tax owed by the taxpayer if less than $1,200, whichever is lower. Section 2 is the effective date.
Justification
Volunteer firefighters and ambulance corps do not receive compensation for the vital civic duty they render communities statewide. Due to the threat of serious injury associated with these services and the free and very valuable public service they provide, a tax incentive is certainly warranted for these individuals. Many localities have granted certain volunteer firefighters and ambulance workers a real property tax exemption for the performance of such services on a regular and long term basis. Although this property tax exemption is a valuable public regard for their service, many volunteer firefighters and ambulance corps workers, especially younger ones, do not own a home and cannot benefit from such a program. This income tax credit would uniformly benefit nearly all such volunteers, and would provide an important new recruitment tool to attract new volunteer firefighters and ambulance corps workers into this critical public service.
Legislative history
2015-2016: S.1831-A/A.4850-A 2013-2014: A.2111-A 2011-2012: S.6635/A.4593-A
Fiscal implications
Minimal to State.
Effective date
This act shall take effect on the first of January next succeeding the date on which it shall have become a law and shall apply to taxable years beginning on or after such date. Effective immediately the Commissioner of Taxation and Finance is authorized to promulgate any and all rules and regulations and take any other measures necessary to implement this act on its effective date on or before such date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.