What's happening
This bill creates new tax credits, fee exemptions, and loan forgiveness to encourage and support volunteer firefighters and ambulance workers in New York.
Why it matters
Significantly increases the financial incentives for long-term volunteer service. The bill doubles the state income tax credit for volunteer firefighters and ambulance workers with four or more consecutive years of service, making it a more meaningful reward for sustained volunteer commitment.
Removes financial barriers to volunteering. By exempting active volunteer firefighters and ambulance workers from all vehicle registration fees and related taxes for vehicles they use in their duties, the bill directly reduces out-of-pocket costs, which can be a deterrent to volunteering.
Targets retention and recruitment through multiple channels. The bill allows fire departments to use certain insurance tax proceeds specifically for recruitment and retention efforts, including health insurance contributions—addressing both the challenge of attracting and keeping volunteers.
Creates a structured loan forgiveness program to attract younger volunteers. By establishing a loan forgiveness program tied to active volunteer service and educational attainment, the bill incentivizes younger individuals, including recent graduates, to join and remain in volunteer emergency services, potentially rejuvenating the volunteer workforce.
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Who cares
Volunteer firefighters and ambulance workers
The bill would provide additional income tax credits for qualifying long-serving volunteers and waive registration fees and certain vehicle taxes for vehicles they own and use for volunteer duties.
Fire companies and fire departments
The bill would allow them to use insurance tax receipts for recruitment and retention, including contributions toward medical coverage or insurance.
Volunteer firefighters and ambulance workers with student loans
Eligible degree graduates could receive loan forgiveness for up to five years, subject to available funding and continued volunteer service.
Volunteer fire and ambulance organizations
Organizations seeking loan forgiveness awards for members would need to adopt candidate-selection policies and could submit no more than three applications annually.
Headline styles
Give Perks to Volunteer Responders
Plain English, a few words. Used as the page title.
Sponsors
2 Co-sponsors
History
- Referred to investigations and government operations
- 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.
Reward Volunteer First Responders
In Assembly Committee · Ways And Means · Sponsor Philip Palmesano
Full text
4 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
939
2019-2020 Regular Sessions
IN SENATE
January 9, 2019
Introduced by Sens. O'MARA, BROOKS, KENNEDY -- 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, the insurance law, the vehicle and traffic law and the education law, in relation to enacting the omnibus emergency services volunteer incentive act
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Short title. This act shall be known and may be cited as the "omnibus emergency services volunteer incentive act".
§ 2. Paragraphs 1 and 3 of subsection (e-2) of section 606 of the tax law, paragraph 1 as added by section 1 of part U of chapter 62 of the laws of 2006, paragraph 3 as added by section 4 of part N of chapter 61 of the laws of 2006 and such subsection as relettered by section 1 of part K of chapter 59 of the laws of 2014, are amended to read as follows:
(1) For taxable years beginning on and after January first, two thousand seven, 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. 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. For taxable years beginning on or after January first, two thousand twentytwo, a volunteer firefighter or volunteer ambulance worker who has been active for four or more consecutive taxable years shall be allowed an additional credit equal to four hundred dollars.
(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, the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05700-01-9
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amount of the credit allowed shall be four hundred dollars. For taxable years beginning on or after January first, two thousand twenty-two, a husband and wife who file a joint return and who both individually qualify for the additional credit under this subsection, the amount of the additional credit shall be eight hundred dollars.
§ 3. Section 606 of the tax law is amended by adding a new subsection (e-3) to read as follows:
(e-3) Volunteer firefighters' and ambulance workers' credit for four or more years of service. (1) For taxable years commencing on or after January first, two thousand twenty-two, a resident taxpayer who has 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 four or more consecutive years shall be allowed a credit against the tax imposed by this article equal to four hundred dollars. In order to receive this credit a volunteer firefighter or volunteer ambulance worker must have been active for the entire four or more consecutive taxable years 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.
(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, the amount of the credit shall be eight hundred 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.
§ 4. Paragraph 2 of subsection (f) of section 9104 of the insurance law, as amended by chapter 293 of the laws of 1988, is amended and a new paragraph 3 is added to read as follows:
(2) the fire department when such tax is not required under paragraph four of subsection (a) of this section to be distributed to fire companies[.], or
(3) the fire company or fire department receiving the same, to use for recruitment and retention purposes, including, but not limited to, total or partial contribution to the cost of participation in a plan for the provision of medical, surgical and hospital services or insurance.
§ 5. Subparagraph (B) of paragraph 3 of subsection (d) of section 9105 of the insurance law, as amended by chapter 293 of the laws of 1988, is amended and a new subparagraph (C) is added to read as follows:
(B) the fire department when such tax is not required under subparagraph (E) of paragraph two of this subsection to be distributed to fire companies[.], or
(C) the fire company or fire department receiving the same, to use for recruitment and retention purposes, including but not limited to, total or partial contribution to the cost of participation in a plan for the provision of medical, surgical and hospital services or insurance.
§ 6. Subdivision 6 of section 401 of the vehicle and traffic law is amended by adding a new paragraph f to read as follows:
f. Notwithstanding any provision of this chapter or any other law to the contrary, any motor vehicle owned by a volunteer firefighter, as defined in section three of the volunteer firefighters' benefit law, or a volunteer ambulance worker, as defined in section three of the volun-
S. 939 3
teer ambulance workers' benefit law, and used by such volunteer in the performance of his or her duties as a volunteer firefighter or volunteer ambulance worker shall be exempt from all motor vehicle registration fees and from any vehicle use or other tax based upon the weight or value of such motor vehicle.
§ 7. Subdivision 3 of section 404-b of the vehicle and traffic law, as amended by chapter 277 of the laws of 1991, is amended to read as follows:
3. A distinctive plate issued pursuant to this section shall be issued in the same manner as other number plates upon payment of the regular registration fee prescribed by section four hundred one of this [chapter] article and an initial one time service charge of fifteen dollars; provided, however, no such registration fee or service charge shall be imposed for a motor vehicle used by a volunteer firefighter in the performance of his or her duties.
§ 8. Subdivision 3 of section 404-f of the vehicle and traffic law, as amended by chapter 277 of the laws of 1991, is amended to read as follows:
3. A distinctive plate issued pursuant to this section shall be issued in the same manner as other number plates upon payment of the regular registration fee prescribed by section four hundred one of this [chapter] article and an additional annual service charge of fifteen dollars; provided, however, no such registration fee or service charge shall be imposed for a motor vehicle used by a member of a volunteer ambulance service in the performance of his or her duties.
§ 9. The education law is amended by adding a new section 669-i to read as follows:
§ 669-i. Volunteer recruitment service loan forgiveness program. 1. Purpose. The corporation is authorized, within amounts appropriated or otherwise lawfully available from any other source, to establish a recruitment loan forgiveness program for volunteer organizations.
2. Eligibility. The corporation may grant such awards within the amounts appropriated for such purpose and based on availability of funds according to a schedule to be determined by the corporation in the following manner:
a. Volunteer organizations, including an "ambulance company" as defined in section three of the volunteer ambulance workers' benefit law or "fire company" as defined in section three of the volunteer firefighters' benefit law, may annually submit no more than three applications to the corporation;
b. Volunteer organizations submitting applications shall develop a policy for electing the candidates that will be forwarded to the corporation. A volunteer organization that submits more than one application shall list the candidates in order of priority;
c. The corporation shall designate a date by which all applications shall be received by the corporation;
d. The corporation shall award volunteer recruitment loan forgiveness benefits to all eligible applicants unless the number of applications received are greater than the funding available for the program, in which case the corporation shall develop a random system for selecting the recipients. If funds remain available in the program after an eligible applicant from each volunteer organization that has submitted an eligible candidate has been awarded one loan forgiveness award, then the corporation may award an additional loan forgiveness award to applicants from volunteer organizations that have submitted more than one eligible
S. 939 4
candidate. The corporation shall develop a random system for selecting the recipients of any such additional awards;
e. A recipient of the volunteer recruitment loan forgiveness benefits shall automatically continue to receive the benefit once awarded provided that the recipient remains compliant with the provisions of this section, and funding is available. If there is a shortage in the funding available, funds shall be awarded based on a one per organization basis before any additional awards are received by applicants from a volunteer organization where more than one member received an award;
f. The corporation shall develop a system for certifying on an annual basis that the recipient is compliant with the conditions enumerated in this section prior to receiving the volunteer recruitment loan forgiveness benefit, including but not limited to:
(i) membership in, and maintenance of an active volunteer status in a volunteer organization for not less than one year at the time of the initial award;
(ii) graduation from a degree producing curriculum; and
g. Upon the recipient's attainment of loan repayment or cessation of status as a volunteer with the volunteer organization, whichever comes first, the benefit provided by this section shall be discontinued. The benefit provided by this section shall be suspended at the direction of the corporation for a recipient's failure to continue to serve as a volunteer with the volunteer organization, or for the failure to comply with any provision of this section.
3. Amount. Unless otherwise provided for in this section, the benefit for the volunteer recruitment loan forgiveness award shall be on the terms and conditions set by the corporation, provided that any such benefit shall not exceed an amount equal to the annual loan amount of the recipient, the annual tuition which was charged to the recipient or the annual tuition charged by the state university of New York, whichever is less. In no case shall an award be granted for more than five years.
4. Rules and regulations. The corporation is hereby authorized to promulgate any rules and regulations necessary for the implementation of the provisions of this section.
§ 10. This act shall take effect immediately, provided however that:
a. the amendments to subsection (e-2) of section 606 of the tax law made by section two of this act shall survive the repeal of such subsection as provided in section 1 of part K of chapter 59 of the laws of 2014, as amended; and
b. sections six, seven and eight of this act shall apply to fees, charges and taxes imposed on or after such date.
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, the insurance law, the vehicle and traffic law and the education law, in relation to enacting the omnibus emergency services volunteer incentive act
Purpose
To institute an incentive program for emergency services volunteers.
Summary of specific provisions
Section 1. Title of bill.
Section 2. Authorizes a four hundred dollar tax credit for volunteer firefighters and ambulance workers who have been active for four or more consecutive years, so long as they are not receiving a property tax exemption for such volunteer services.
Sections 3, 4 Authorizes the fire insurance premium currently charged to foreign mutual fire insurance companies for the benefit, in part, of fire companies, to be used for volunteer recruitment and retention purposes, including contributions to the cost of medical insurance for volunteers.
Sections 5, 6 and 7. Exempts from registration and vehicle use taxes, motor vehicles owned and used in the performance of their duty by emer- gency services volunteers.
Section 8. Amends the current provisions of the volunteer recruitment service scholarships so that volunteer organizations can submit the name of up to three qualified candidates.
Section 9. Creates a volunteer recruitment service loan forgiveness program.
Justification
New York State should recognize and reward the critical role fire and emergency services volunteers play in our communities. It is the inten- tion of this legislation to provide a measure of gratitude and reason- able incentives to those persons who willfully volunteer their time, skills and services for such purposes.
Prior legislative history
2018 - S.1994 2018 - S.2780 2014 - S.3297
Fiscal implications
Undetermined
Effective date
This act shall take effect immediately. Sections 6, 7 and 8 would apply to fees, charges and taxes imposed after the effective date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.