Relates to the name and purpose of the Volunteer and Exempt Firemen's Benevolent Association of Valhalla, New York; provides that any firefighter who has been removed for cause, expelled or dropped from the rolls of such fire department and who has not been reinstated, shall not be eligible in such corporation; relates to the use of foreign fire insurance premium taxes by such association.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8842A
SPONSOR: Shimsky TITLE OF BILL:
An act to amend chapter 624 of the laws of 1940 incorporating the volun-
teer and exempt firemen's benevolent association of Valhalla, New York,
and providing for its powers and duties, in relation to the name and
purpose of such association and the use of foreign fire insurance premi-
um taxes
PURPOSE OR GENERAL IDEA OF BILL:
This bill will amend Chapter 624 of the laws of 1940 to update the name
of the Association, as well as purposes and duties of the association
and the use of funds received from foreign fire insurance companies be
collected and distributed in accordance with sections 9104 and 9105 of
the insurance law.
SUMMARY OF PROVISIONS:
Section 1 amends the chapter to refer to the Association as the "Volun-
teer and Exempt Firefighter's Association of Valhalla, New York"
Section 2 updates the chapter to add duties to the Association, includ-
ing to provide aid to disabled, injured or indigent firefighters and
their families, headquarters upkeep, providing for the health and safety
of members, as well as enhance morale by hosting social and recreational
activities, prevent members fired or discharged from continuing to
receive benefits, exempt paid firefighters from receiving benefits, and
promote recruitment in the fire district and require that the tax
imposed be paid to the treasurer and be collected and used in accordance
with sections 9104 and 9105 of the insurance law.
Section 3 is the effective date.
JUSTIFICATION:
This bill will amend the provisions for the distribution of foreign fire
insurance funds to make the use of said funds consistent with sections
9104 and 9105 of the insurance law.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None
EFFECTIVE DATE:
This act shall take effect immediately; provided however, that the
amendments to section 8 of chapter 624 of the laws of 1940 made by
section two of this act shall apply to taxes due on premiums received on
and after January 1, 2024.
STATE OF NEW YORK
________________________________________________________________________
8842--A
IN ASSEMBLY
January 18, 2024
___________
Introduced by M. of A. SHIMSKY -- read once and referred to the Commit-
tee on Local Governments -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend chapter 624 of the laws of 1940 incorporating the volun-
teer and exempt firemen's benevolent association of Valhalla, New
York, and providing for its powers and duties, in relation to the name
and purpose of such association and the use of foreign fire insurance
premium taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivisions 1, 2 and 3 of section 1 of chapter 624 of the
2 laws of 1940 incorporating the volunteer and exempt firemen's benevolent
3 association of Valhalla, New York, and providing for its powers and
4 duties, are amended to read as follows:
5 1. A membership corporation by the name of "Volunteer and Exempt
6 [Firemen's] Firefighters' Benevolent Association of Valhalla, New York,"
7 is hereby created.
8 2. All persons who now are, or have been, or who hereafter shall be
9 active volunteer members of the Valhalla fire department or any fire
10 engine, hook and ladder, patrol, emergency rescue squad or hose company
11 in the Valhalla fire district or any fire district outside but contig-
12 uous to such fire district which contracts with the Valhalla fire
13 department for fire protection pursuant to the town law, and all persons
14 in any such fire district who [are entitled to the general exemptions of
15 firemen therein as provided in section two hundred-a of the general
16 municipal law and two hundred nine of the village law, and acts amenda-
17 tory thereof or supplemental thereto, or of any other applicable law,]
18 have heretofore acquired or shall hereafter acquire the status of exempt
19 volunteer firefighters as defined in section two hundred of the general
20 municipal law or any other applicable law by virtue of having rendered
21 service in the Valhalla fire district shall be eligible to membership
22 [therein.] in the corporation created by this act; except that any fire-
23 fighter who has been removed for cause, expelled or dropped from the
24 rolls of the Valhalla Fire Department, and who has not been reinstated
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13791-06-4
A. 8842--A 2
1 therein, shall not be eligible for membership in such corporation. The
2 membership of any person in such corporation shall terminate upon the
3 withdrawal of such person as an active volunteer member of the Valhalla
4 Fire Department prior to the actual performance by such person of five
5 years' service as an active volunteer member of the Valhalla Fire
6 Department. Paid firefighters, if any, in the Valhalla Fire Department,
7 shall not be eligible for membership in the corporation.
8 3. Nothing contained herein or in the village law or any other such
9 applicable law shall preclude a person from membership in such Volunteer
10 and Exempt [Firemen's] Firefighters' Benevolent Association of Valhalla,
11 New York, who resides in a fire district outside of but contiguous to
12 the Valhalla fire district, when the fire commissioners of such
13 districts have contracted with the board of fire commissioners of the
14 Valhalla fire district for fire protection under and pursuant to the
15 provisions of law in such case made and provided.
16 § 2. Sections 2 and 8 of chapter 624 of the laws of 1940 incorporating
17 the volunteer and exempt firemen's benevolent association of Valhalla,
18 New York, and providing for its powers and duties, are amended to read
19 as follows:
20 § 2. Purposes and duty of the association. The purposes and duty [of
21 the association is to provide relief to indigent and disabled firemen
22 and their families] of the corporation created by this act shall be: to
23 provide relief, aid and assistance to the volunteer members of such
24 corporation who are indigent or disabled or injured in the performance
25 of their duties, and their families; to promote and safeguard the
26 welfare of the volunteer members of such corporation, and their fami-
27 lies; to maintain a suitable headquarters for the members of such corpo-
28 ration; to provide for the health and safety of the volunteer members of
29 such corporation; and to enhance the morale of the volunteer members of
30 such corporation by providing for the social and recreational wellbeing
31 of the volunteer members of the corporation, and the promotion of the
32 volunteer fire service within the territory protected by the Valhalla
33 fire department.
34 § 8. Precept for payment of foreign fire insurance [companies] premium
35 taxes. Such corporation shall collect and there shall be paid to it all
36 tax imposed by section [one hundred thirty-three] 9104 of the insurance
37 law upon premiums on policies of insurance covering property situated
38 within the Valhalla Fire District of the Town of Mount Pleasant, West-
39 chester county, New York, or within any duly organized territory in
40 which the fire department of said district is obligated to render fire
41 protection, except that said corporation shall remit such percentage of
42 all taxes so collected or paid to it, to the treasurer of the [firemen's
43 association] Firefighters' Association of the [state] State of New York,
44 as may be required by the insurance law. The officer of said corporation
45 designated by its by-laws to collect and receive the aforesaid tax shall
46 have all the powers and be subject to all the provisions of section [one
47 hundred thirty-three] 9104 of the insurance law, relating to treasurers
48 of fire departments. Such corporation shall also be entitled to receive
49 a share of the tax imposed by section [one-hundred forty-nine-a] 9105 of
50 the insurance law, based upon the business written in the territory with
51 respect to which it is entitled to collect and receive the tax under
52 section [one hundred thirty-three] 9104 of the insurance law. Such
53 corporation shall also be entitled to receive and collect all taxes
54 heretofore due and owing and unpaid at the time of the creation of this
55 corporation. Such taxes shall be used only [for the care and relief of
56 disabled or indigent volunteer and exempt firemen and their families] by
A. 8842--A 3
1 the corporation in furtherance of its purposes as set forth in section
2 two of this act.
3 § 3. This act shall take effect immediately; provided however, that
4 the amendments to section 8 of chapter 624 of the laws of 1940 made by
5 section two of this act shall apply to taxes due on premiums received on
6 and after January 1, 2025.
