NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7377
SPONSOR: Zebrowski TITLE OF BILL:
An act to amend the tax law, in relation to tax credits for volunteer
firefighters, volunteer ambulance workers and volunteer emergency
medical personnel under certain circumstances
PURPOSE:
To provide a tax incentive to members of volunteer emergency services to
increase recruitment and retention.
SUMMARY OF PROVISIONS:
Section one of the bill amends section 606 of the tax law as it relates
to providing volunteer firefighters and volunteer ambulance workers an
annual tax credit.
Section two provides the effective date.
JUSTIFICATION:
This legislation would give volunteer firefighters and volunteer ambu-
lance workers a tax credit on their NYS income taxes. The income tax
credit will assist these volunteer emergency service forces in recruit-
ing and retaining volunteers. This program will provide an annual credit
of $800 to volunteers that are in good standing and volunteered for the
entire calendar year.
LEGISLATIVE HISTORY:
A.1320-A of 2021-22,
A.3479 of 2019-20,
A.1669-A of 2017-18,
A.1576 of 2015-2016
A.1315 of 2013-2014,
A.6795 of 2011-2012,
A.1611 of 2009-2010.
FISCAL IMPLICATIONS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
7377
2023-2024 Regular Sessions
IN ASSEMBLY
May 18, 2023
___________
Introduced by M. of A. ZEBROWSKI -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to tax credits for volunteer
firefighters, volunteer ambulance workers and volunteer emergency
medical personnel under certain circumstances
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 volunteer ambulance workers' credit.
7 (1) For taxable years beginning on and after January first, two thousand
8 [seven] twenty-three, a resident taxpayer who serves as an active volun-
9 teer firefighter as defined in subdivision one of section two hundred
10 fifteen of the general municipal law or as a volunteer ambulance worker
11 as defined in subdivision fourteen of section two hundred nineteen-k of
12 the general municipal law shall be allowed a credit against the tax
13 imposed by this article equal to [two] eight hundred dollars. In order
14 to receive this credit a volunteer firefighter or volunteer ambulance
15 worker must have been active for the entire taxable year for which the
16 credit is sought.
17 (2) [If a taxpayer receives a real property tax exemption relating to
18 such service under title two of article four of the real property tax
19 law, such taxpayer shall not be eligible for this credit; provided,
20 however (A) if the taxpayer receives such real property tax exemption in
21 the two thousand seven taxable year as a result of making application
22 therefor in a prior year or (B) if the taxpayer notifies his or her
23 assessor in writing by December thirty-first, two thousand seven of the
24 taxpayer's intent to discontinue such real property tax exemption by not
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01127-03-3
A. 7377 2
1 re-applying for such real property tax exemption by the next taxable
2 status date, such taxpayer shall be eligible for this credit for the two
3 thousand seven taxable year.
4 (3)] In the case of a husband and wife who file a joint return and who
5 both individually qualify for the credit under this subsection, the
6 amount of the credit allowed shall be [four] one thousand six hundred
7 dollars.
8 [(4)] (3) If the amount of the credit allowed under this subsection
9 for any taxable year shall exceed the taxpayer's tax for such year, the
10 excess shall be treated as an overpayment of tax to be credited or
11 refunded in accordance with the provisions of section six hundred eight-
12 y-six of this article, provided, however, that no interest shall be paid
13 thereon.
14 § 2. This act shall take effect immediately.
