What's happening
This bill provides a personal income tax credit of up to $500 for volunteer firefighters who become certified training instructors.
Why it matters
Encourages advanced training among volunteer firefighters. By offering a tax credit specifically for those who become certified instructors, the bill incentivizes volunteers to take on higher levels of responsibility and expertise, which can improve overall fire department training quality.
Addresses recruitment and retention challenges. Volunteer firefighting organizations often struggle to attract and keep members. Providing a financial incentive for advanced certification may help retain experienced volunteers and attract new recruits willing to invest in further training.
Promotes community safety and preparedness. Certified training instructors can deliver better, standardized training to other firefighters, leading to safer and more effective emergency responses in local communities.
Targets out-of-pocket costs for volunteers. Many volunteer firefighters pay for their own training and certification. This credit can help offset personal expenses, recognizing the time and money volunteers invest in serving their communities.
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Who cares
Headline styles
Tax Credit for Firefighter Instructors
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to investigations and government operations
- Referred to investigations and government operations
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
176
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sen. HELMING -- 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 who complete qualifications to become a training instructor
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 (e-3) to read as follows:
(e-3) Volunteer firefighter instructor certification credit. For taxable years beginning on and after January 1, 2020, a volunteer firefighter who completes the minimum qualifications for instructor certification as outlined in New York state codes, rules and regulations Title 19, Section 426.4, in this state, there shall be allowed a credit against income tax owed by such person in an amount which is equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five 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 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.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04992-01-9
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 who complete qualifications to become a training instructor
Purpose or general idea of bill
This bill would amend the tax law to provide a credit against personal income tax for firefighters who complete qualifications to be a training instructor.
Summary of specific provisions
Sections 1: Amends the tax law to add a new subsection (e-3) to provide that in the case of a current volunteer firefighter who completes the minimum qualifications for instructor certification as outlined in NYCRR 426.4, there shall be allowed a credit against income tax owed by such person in an amount which is equal to $500 or the total amount of the tax owed by the taxpayer if less than $500, whichever is lower.
Section 2: Provides an effective date.
Justification
Recently, there has been a growing shortage of volunteer firefighters across the state of New York. This can be contributed to a shortage of training courses that are required to become a certified volunteer. Many people are discouraged from becoming a volunteer firefighter due to the long commutes to trainings on top of the mandated hours it takes to complete the certification. This problem predominantly affects rural areas where training centers could be as far as an hour away.
Providing a tax credit to instructors will incentivize people to go through the necessary qualifications to become trainers increasing the availability of trainings across the state.
Prior legislative history
New bill.
Fiscal implications
To be determined.
Effective date
This act shall take effect on the first of January next succeeding in the date on which it shall have become law and shall apply to taxable years beginning on or after such date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.