What's happening
This bill increases the New York state income tax credit for volunteer firefighters and ambulance workers, with larger credits for longer service.
Why it matters
Creates a significant financial incentive for both new and long-serving volunteers. By increasing the tax credit from $200 to $500 for those with 4 years or less of service, and to $1,000 for those with at least 5 years, the bill aims to recruit new volunteers and reward experienced ones, addressing persistent volunteer shortages in fire and EMS services.
Encourages retention and long-term commitment. The higher credit for those serving at least five years creates a clear benefit for volunteers to continue their service, potentially reducing turnover and building institutional knowledge within these critical emergency services.
Addresses equity and household impact. For married couples filing jointly, the bill provides up to a $2,000 credit if both spouses have served five or more years, recognizing the shared commitment and impact on families who both volunteer, and potentially making volunteering more attractive to households.
Limits double-dipping and targets the benefit. The bill maintains that volunteers who already receive a real property tax exemption for their service cannot also claim the income tax credit, ensuring the increased credit is targeted toward those not already benefiting from another major tax break.
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Who cares
Headline styles
Increase Volunteer First Responder Credit
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to investigations and government operations
- Reported and committed to finance
- Notice of committee consideration - requested
- 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.
Increase Volunteer Responder Tax Credit
In Assembly Committee · Ways And Means · Sponsor Michael DenDekker
Full text
3 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
338
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sen. AKSHAR -- 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 increasing the volunteer firefighters' and ambulance workers' credit
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subsection (e-2) of section 606 of the tax law, as added by section 1 of part U of chapter 62 of the laws of 2006, paragraph 2 as amended by chapter 532 of the laws of 2007, paragraph 3 as added and paragraph 4 as renumbered by section 4 of part N of chapter 61 of the laws of 2006, and as relettered by section 1 of part K of chapter 59 of the laws of 2014, is amended to read as follows:
(e-2) Volunteer firefighters' and ambulance workers' credit. (1) For taxable years beginning on and after January first, two thousand seven and before January first, two thousand nineteen, a resident taxpayer who serves as an active volunteer firefighter as defined in subdivision one of section two hundred fifteen of the general municipal law or as a volunteer ambulance worker as defined in subdivision fourteen of section two hundred nineteen-k of the general municipal law shall be allowed a credit against the tax imposed by this article equal to two hundred dollars. For taxable years beginning on and after January first, two thousand nineteen, a resident taxpayer who serves as an active volunteer firefighter as defined in subdivision one of section two hundred fifteen of the general municipal law or as a volunteer ambulance worker as defined in subdivision fourteen of section two hundred nineteen-k of the general municipal law and has been in good standing for a period of four years or less shall be allowed a credit against the tax imposed by this article equal to five hundred dollars and a resident taxpayer who serves as an active volunteer firefighter or volunteer ambulance worker and has
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05374-01-9
S. 338 2
been in good standing for a minimum of five years shall be allowed a credit against the tax imposed by this article equal to one thousand dollars. In order to receive this credit a volunteer firefighter or volunteer ambulance worker must have been active for the entire taxable year for which the credit is sought.
(2) If a taxpayer receives a real property tax exemption relating to such service under title two of article four of the real property tax law, such taxpayer shall not be eligible for this credit; provided, however (A) if the taxpayer receives such real property tax exemption in the two thousand seven taxable year as a result of making application therefor in a prior year or (B) if the taxpayer notifies his or her assessor in writing by December thirty-first, two thousand seven of the taxpayer's intent to discontinue such real property tax exemption by not re-applying for such real property tax exemption by the next taxable status date, such taxpayer shall be eligible for this credit for the two thousand seven taxable year.
(3) In the case of a husband and wife who file a joint return and who both individually qualify for the credit under this subsection, for taxable years beginning on and after January first, two thousand seven and before January first, two thousand nineteen, the amount of the credit allowed shall be four hundred dollars. For taxable years beginning on and after January first, two thousand nineteen, the amount of the credit shall be one thousand dollars where at least one of the qualifying spouses has served as an active volunteer firefighter or volunteer ambulance worker for less than five years. In the case of a husband and wife who file a joint return, who both individually qualify for the credit under this subsection and who have each served a minimum of five years, the amount of the credit allowed shall be two thousand dollars.
(4) 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.
§ 2. Subsection (e-1) of section 606 of the tax law, as added by section 1 of part U of chapter 62 of the laws of 2006, paragraph 2 as amended by chapter 532 of the laws of 2007, paragraph 3 as added and paragraph 4 as renumbered by section 4 of part N of chapter 61 of the laws of 2006, is amended to read as follows:
(e-1) Volunteer firefighters' and ambulance workers' credit. (1) For taxable years beginning on and after January first, two thousand seven and before January first, two thousand nineteen, a resident taxpayer who serves as an active volunteer firefighter as defined in subdivision one of section two hundred fifteen of the general municipal law or as a volunteer ambulance worker as defined in subdivision fourteen of section two hundred nineteen-k of the general municipal law shall be allowed a credit against the tax imposed by this article equal to two hundred dollars. For taxable years beginning on and after January first, two thousand nineteen, a resident taxpayer who serves as an active volunteer firefighter as defined in subdivision one of section two hundred fifteen of the general municipal law or as a volunteer ambulance worker as defined in subdivision fourteen of section two hundred nineteen-k of the general municipal law and has been in good standing for a period of four years or less shall be allowed a credit against the tax imposed by this article equal to five hundred dollars and a resident taxpayer who serves as an active volunteer firefighter or volunteer ambulance worker and has been in good standing for a minimum of five years shall be allowed a
S. 338 3
credit against the tax imposed by this article equal to one thousand dollars. In order to receive this credit a volunteer firefighter or volunteer ambulance worker must have been active for the entire taxable year for which the credit is sought.
(2) If a taxpayer receives a real property tax exemption relating to such service under title two of article four of the real property tax law, such taxpayer shall not be eligible for this credit; provided, however (A) if the taxpayer receives such real property tax exemption in the two thousand seven taxable year as a result of making application therefor in a prior year or (B) if the taxpayer notifies his or her assessor in writing by December thirty-first, two thousand seven of the taxpayer's intent to discontinue such real property tax exemption by not re-applying for such real property tax exemption by the next taxable status date, such taxpayer shall be eligible for this credit for the two thousand seven taxable year.
(3) In the case of a husband and wife who file a joint return and who both individually qualify for the credit under this subsection for taxable years beginning on and after January first, two thousand seven and before January first, two thousand nineteen, the amount of the credit allowed shall be four hundred dollars. For taxable years beginning on and after January first, two thousand nineteen, the amount of the credit shall be one thousand dollars where at least one of the qualifying spouses has served as an active volunteer firefighter or volunteer ambulance worker for less than five years. In the case of a husband and wife who file a joint return, who both individually qualify for the credit under this subsection and who have each served a minimum of five years, the amount of the credit allowed shall be two thousand dollars.
(4) 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. This act shall take effect immediately; provided, however, the amendments to subsection (e-2) of section 606 of the tax law made by section one of this act shall be subject to the expiration and reversion of such subsection pursuant to section 3 of part K of chapter 59 of the laws of 2014, as amended, when upon such date the provisions of section two of this act shall take effect.
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 increasing the volunteer firefighters' and ambulance workers' credit
Purpose or general idea of bill
This bill provides a tax credit of five hundred dollars to any volunteer firefighter or ambulance worker who has been active for the entire taxa- ble year for which the credit is sought. For first responders who quali- fy for this tax credit that have served a minimum of five years they shall be allowed one thousand dollars of credit. As for the case of husband and wife who file a joint tax return, one thousand dollars shall be offered where at least one of the qualifying spouses has served as an active volunteer, first responder for less than five years. For a husband and wife who file a joint return, who have served a minimum of five years, and qualify for the credit, they shall be allowed a credit of two thousand dollars.
Summary of specific provisions
Section 1 amends the tax law by stating that for taxable years beginning on and after January 1, 2007 a resident taxpayer who serves as either an active volunteer fire fighter or ambulance worker who has been in good standing for a period of four years or less shall be allowed a tax cred- it of five hundred dollars.
Section 2 states that for taxable years beginning on and after January 1, 2017 the active first responders who have served for a minimum of five years shall be allowed a tax credit of one thousand dollars.
In the case of a husband and wife who file a joint tax return and who both individually qualify for the credit, and have served less than five years, they shall qualify for a credit of one thousand dollars. If the husband and wife who qualify for this return have served a minimum of five years they shall be allowed two thousand dollars of credit.
Specifies that a the volunteer firefighter or ambulance worker must be in good standing for a period of four years or less to qualify for a tax credit of five hundred dollars and in good standing for a minimum of five years to qualify for a tax credit of one thousand dollars.
Section 3 effective date.
Justification
Currently, volunteer firefighters and ambulance workers receive a personal income tax credit of $200 would increase the base tax credit years of service in good standing. married volunteer firefighters and five or more years and are in good and $400 for married couples. This bill to $500 going up to $1,000 after five It would also increase the tax credit for ambulance workers to $2,000 who each have standing.
Volunteer firefighters and ambulance workers serve their communities with selflessness and dedication and deserve an increased tax benefit for their service. The cost savings that volunteer first responders provide to our communities and state is yet another reason an increase in their personal income tax credit is necessary. In addition to giving volunteers a well-earned tax credit, it can also serve as another incentive for volunteer fire departments to i ncrease their recruitment. Fire department membership has declined in recent years and these incentives are a tool to bolster recruit ment and continue the invaluable services volunteer first responders provide.
Legislative history
2018 - S 1224-A: Reported and Committed to Finance. 2017 - S 1224-A: Reported and Committed to Finance. 2016 - S7030: Referred to Investigations and Government Operations.
Fiscal implications
None.
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.