What's happening
This bill creates a personal income tax credit of up to $1,200 for eligible volunteer firefighters and ambulance corps members in New York.
Why it matters
Helps retain and recognize volunteers. By offering a $1,200 tax credit, the bill provides a financial incentive for long-serving volunteer firefighters and ambulance corps members, which can help retain experienced volunteers and recognize their critical contributions to public safety.
Targets experienced, sustained service. The credit is only available to those with at least five years of continuous, good-standing service, encouraging longer-term commitments rather than short-term participation.
Directly benefits lower-income volunteers. Since the credit is capped at the taxpayer’s total tax owed (up to $1,200), it ensures that even lower-income volunteers who owe less in taxes can still benefit, making the measure more equitable.
Potentially strengthens emergency response. By making volunteer service more attractive and financially rewarding, this bill may help local communities maintain or increase the number of trained volunteers available for fire and ambulance emergencies.
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Who cares
Headline styles
Tax Credit for Volunteer Responders
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 7
No co-sponsors yet.
History
- Referred to budget and revenue
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7016
IN SENATE (Prefiled)
January 8, 2020
Introduced by Sen. KAPLAN -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
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 (kkk) to read as follows:
(kkk) 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.
LBD01236-02-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Purpose of the bill
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 volun- teer ambulance corps service credit. The subsection provides that a member of a volunteer fire department or a member of a volunteer ambu- lance corps who has been a member in good standing with a volunteer department for a minimum of 5 years and who maintains continuous eligi- bility, 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 establishes 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.
Prior 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 the 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 Commis- sioner 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.