What's happening
This bill provides up to a $15,000 state income tax exemption for active volunteer firefighters and ambulance workers in 2020.
Why it matters
Recognizes and rewards volunteer service. By offering a significant state income tax exemption, the bill acknowledges the essential role that volunteer firefighters and ambulance workers played during 2020, particularly critical given the challenges posed by the COVID-19 pandemic.
Financial relief for unpaid first responders. Many volunteer emergency workers receive little or no pay for their life-saving work. This exemption could meaningfully reduce their tax burden, making volunteering more financially viable or rewarding for those who served all year.
Potential to boost recruitment and retention. By making volunteer service more attractive through tax benefits, the bill could help address ongoing shortages in volunteer emergency personnel, which are a concern for many local communities, especially in rural areas.
Immediate impact for 2020 tax year. The bill’s benefits are retroactive, applying specifically to the 2020 tax year. This could provide timely relief for those who served during an especially demanding period, but does not establish an ongoing benefit for future years.
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Who cares
Headline styles
Tax Break for Volunteer Responders
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 8
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
8314
IN SENATE
May 11, 2020
Introduced by Sen. BROOKS -- 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 establishing a tax exemption for an active volunteer firefighter and a volunteer ambulance worker
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subsection (b) of section 612 of the tax law is amended by adding a new paragraph 42 to read as follows:
(42) For the taxable year two thousand twenty, any income received by an individual who served 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 for the entire taxable year of two thousand twenty, to the extent includible in gross income for federal income tax purposes, but not to exceed fifteen thousand dollars.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16219-02-0
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 establishing a tax exemption for an active volunteer firefighter and a volunteer ambulance worker
PURPOSE::
The purpose of this bill is to provide a maximum $15,000 tax exemption for volunteer firefighters and ambulance workers for calculation of gross federal income taxes.
SUMMARY OF PROVISIONS::
Section 1. amends subsection 612 of the tax law by adding a new para- graph 42 to provide a maximum $15,000 tax deduction to volunteer fire- fighter and ambulance workers for calculation of gross federal income taxes.
Section 2. is the enacting clause.
JUSTIFICATION::
Volunteer firefighter and ambulance workers perform a necessary and essential service, and this will encourage more to enter into this field in times of desperate need, as in the current COVID19 crisis.
FISCAL IMPLICATIONS::
No fiscal impact
LOCAL FISCAL IMPLICATIONS::
No fiscal impact
EFFECTIVE DATE::
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.