What's happening
This bill exempts qualified first responders from state income tax during the COVID-19 outbreak period in New York.
Why it matters
Direct financial relief for frontline workers. By eliminating state income tax for a broad group of first responders—including medical professionals, law enforcement, and emergency personnel—this bill provides meaningful economic support for those facing increased risk and workload during the pandemic.
Broad, inclusive definition of “first responder”. The exemption covers not just traditional emergency workers but also physicians, nurses, and pharmacists, recognizing the wide range of professionals critical to pandemic response.
Flexible timeline based on outbreak conditions. The exemption period starts retroactively (February 15, 2020) and can be extended by the commissioner if the COVID-19 crisis continues, allowing for adaptability as public health needs evolve.
Potential workforce retention incentive. By reducing tax liability, the bill could help retain and motivate first responders during a period of high stress, which may be vital for public safety and health system stability.
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Tax Break for First Responders
Plain English, a few words. Used as the page title.
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History
- 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 Break for First Responders
In Senate Committee · Budget And Revenue · Sponsor Joseph A. Griffo
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
10304
IN ASSEMBLY
April 15, 2020
Introduced by M. of A. STEC -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting state income tax for qualified first responders during the novel coronavirus, COVID-19, outbreak
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 (kkk) to read as follows:
(kkk) First responder exemption. (1) A taxpayer that is a qualified first responder who provides services in a county that has at least one confirmed case of novel coronavirus, COVID-19, or who provides services in a licensed medical care facility which is located in such a county, shall be allowed a credit against the tax imposed by this article equal to the entire amount of tax owed for the applicable period.
(2) For the purpose of this subsection:
(A) "qualified first responder" shall mean any physician, nurse, pharmacist, law enforcement officer, corrections officer, firefighter, emergency medical technician, or paramedic.
(B) The term "applicable period" shall mean the period beginning February fifteenth, two thousand twenty and ending on June fifteenth, two thousand twenty.
(3) The commissioner may extend the applicable period for a period not to exceed three additional calendar months if it is determined that the outbreak of novel coronavirus, COVID-19, is to continue beyond June fifteenth, two thousand twenty.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16145-01-0
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.