Provides that for taxable years beginning on and after January first, two thousand twenty-four, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7524A
SPONSOR: Thiele TITLE OF BILL:
An act to amend the tax law and the real property tax law, in relation
to tax credits for volunteer firefighters and volunteer ambulance work-
ers
PURPOSE:
This bill increases the volunteer firefighters and ambulance workers'
personal income tax credit from $200 to $800 for eligible individuals
and from $400 to $1600 for eligible married joint filers.
SUMMARY OF PROVISIONS:
Section one amends subsection (e-1) of section 606 of the tax law to add
that for taxable years beginning on and after January 1st, 2024, a
taxpayer who serves as an active volunteer firefighter or ambulance
worker shall be allowed a credit against their state taxes equal to .
$800. For married couple who file a joint return and both individually
qualify, they shall be allowed a credit of $1600.
Section 2. Makes a technical amendment to the opening paragraph of
subdivision 2 of Section 466-a of the real property tax law, as added.
by Chapter 670 of the Laws of 2022, so the residency language is
consistent with that in subdivision 1 of Section 466-a.
Section 3. Effective date.
JUSTIFICATION:
In 2007, the State Legislature and the Governor enacted the volunteer
firefighters' and ambulance workers' tax credit, where active volunteer
firefighters and volunteer ambulance workers are entitled to state
income tax credit of $200. This tax credit has not been raised since its
enactment.
According to a study by the Firemen's Association of the State of New
York, volunteer firefighters alone save New York State more than $4.7
billion each year.
There are 20,000 less volunteer firefighters today than there were in
New York State 20 years ago. Raising this tax credit will he a crit-
ically important recruitment and retention. tool for our local depart-
ments and help to bolster volunteer ranks for every single fire depart-
ment across the State and recognize the invaluable service these men and
women provide to our citizens and communities.
This increase was a recommendation of the Volunteer Firefighter Recruit-
ment and Retention Task Force convened by the State Department of Home-
land Security and Emergency Services in 2022.
PRIOR LEGISLATIVE HISTORY:
New Bill
FISCAL IMPLICATIONS:
TED
EFFECTIVE DATE:
This act shall take effect on the first of April next succeeding the
date on which it shall have become a law and apply to taxable years
beginning on or after January 1, 2024.
STATE OF NEW YORK
________________________________________________________________________
7524--A
2023-2024 Regular Sessions
IN ASSEMBLY
May 25, 2023
___________
Introduced by M. of A. THIELE, LUNSFORD, BRABENEC, GUNTHER, STERN --
read once and referred to the Committee on Ways and Means -- recommit-
ted to the Committee on Ways and Means in accordance with Assembly
Rule 3, sec. 2 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law and the real property tax law, in relation
to tax credits for volunteer firefighters and volunteer ambulance
workers
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subsection (e-1) of section 606 of the tax law, as added by
2 section 1 of part U of chapter 62 of the laws of 2006, paragraph 2 as
3 amended by chapter 532 of the laws of 2007, paragraph 3 as added and
4 paragraph 4 as renumbered by section 4 of part N of chapter 61 of the
5 laws of 2006, is amended to read as follows:
6 (e-1) Volunteer firefighters' and ambulance workers' credit. (1) For
7 taxable years beginning on and after January first, two thousand seven
8 and before January first, two thousand twenty-four, a resident taxpayer
9 who serves as an active volunteer firefighter as defined in subdivision
10 one of section two hundred fifteen of the general municipal law or as a
11 volunteer ambulance worker as defined in subdivision fourteen of section
12 two hundred nineteen-k of the general municipal law shall be allowed a
13 credit against the tax imposed by this article equal to two hundred
14 dollars. For taxable years beginning on and after January first, two
15 thousand twenty-four, a resident taxpayer who serves as an active volun-
16 teer firefighter as defined in subdivision one of section two hundred
17 fifteen of the general municipal law or as a volunteer ambulance worker
18 as defined in subdivision fourteen of section two hundred nineteen-k of
19 the general municipal law shall be allowed a credit against the tax
20 imposed by this article equal to eight hundred dollars. In order to
21 receive this credit a volunteer firefighter or volunteer ambulance work-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11501-04-4
A. 7524--A 2
1 er must have been active for the entire taxable year for which the cred-
2 it is sought.
3 (2) [If] For taxable years beginning before January first, two thou-
4 sand twenty-four, if a taxpayer receives a real property tax exemption
5 relating to such service under title two of article four of the real
6 property tax law, such taxpayer shall not be eligible for this credit;
7 provided, however (A) if the taxpayer receives such real property tax
8 exemption in the two thousand seven taxable year as a result of making
9 application therefor in a prior year or (B) if the taxpayer notifies his
10 or her assessor in writing by December thirty-first, two thousand seven
11 of the taxpayer's intent to discontinue such real property tax exemption
12 by not re-applying for such real property tax exemption by the next
13 taxable status date, such taxpayer shall be eligible for this credit for
14 the two thousand seven taxable year. For taxable years beginning on or
15 after January first, two thousand twenty-four, a taxpayer is eligible
16 for this credit even if they receive a real property tax exemption
17 relating to such service under title two of article four of the real
18 property tax law.
19 (3) In the case of [a husband and wife] spouses who file a joint
20 return and who both individually qualify for the credit under this
21 subsection for taxable years beginning on and after January first, two
22 thousand seven and before January first, two thousand twenty-four, the
23 amount of the credit allowed shall be four hundred dollars. For taxable
24 years beginning on and after January first, two thousand twenty-four,
25 the amount of the credit shall be sixteen hundred dollars.
26 (4) If the amount of the credit allowed under this subsection for any
27 taxable year shall exceed the taxpayer's tax for such year, the excess
28 shall be treated as an overpayment of tax to be credited or refunded in
29 accordance with the provisions of section six hundred eighty-six of this
30 article, provided, however, that no interest shall be paid thereon.
31 § 2. The opening paragraph and paragraph (a) of subdivision 2 of
32 section 466-a of the real property tax law, as added by chapter 670 of
33 the laws of 2022, are amended to read as follows:
34 Such exemption shall not be granted to an enrolled member of an incor-
35 porated volunteer fire company, fire department or incorporated volun-
36 tary ambulance service residing in such city, village, town, school
37 district, special district, fire district or county unless:
38 (a) the applicant resides in the city, town [or], village, school
39 district, special district, fire district or county which is served by
40 such incorporated volunteer fire company or fire department or incorpo-
41 rated voluntary ambulance service;
42 § 3. This act shall take effect on the first of April next succeeding
43 the date on which it shall have become a law.
