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 public-private support for first responders. by giving a financial incentive (tax credit) to individuals and businesses that donate usable equipment or materials, potentially increasing the quality and frequency of realistic training.
Limits state cost exposure. by capping the credit at $3,000 per taxpayer per year and requiring the use of standard accounting principles to determine value, reducing the risk of inflated or fraudulent claims.
Ensures accountability and relevance of donations. by requiring donors to provide documentation that the items were actually needed and used by the training program, helping prevent waste or misuse of the tax benefit.
Potentially increases resources for scenario-based, hands-on training. for police, fire, EMS, and hospital staff, which can improve emergency response capabilities and public safety outcomes in New York communities.
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Who cares
Equipment and materials donors
Eligible taxpayers could claim a credit equal to the residual value of donated items, capped at $3,000 per tax year.
Local police, fire and emergency services, and hospital or clinical staff
The credit would encourage donations to their training programs where at least half the training is scenario-based and outside a classroom.
Organizations sponsoring first responder training
Donors would need proof that the organization wanted the donated items and that the training actually occurred.
Department of Taxation and Finance
The commissioner would assess documentation of donated items’ residual value and develop implementation rules in consultation with the commissioner of health.
Headline styles
Tax Credit for Training Donations
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to ways and means
- 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.
First Responder Training Tax Credit
In Senate Committee · Investigations And Government Operations · Sponsor Patty Ritchie
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3707
2019-2020 Regular Sessions
IN ASSEMBLY
January 30, 2019
Introduced by M. of A. GUNTHER -- read once and referred to the Committee on Ways and Means
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.
LBD01476-01-9
A. 3707 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.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.