S T A T E   O F   N E W   Y O R K
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                                  3472

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             March 19, 2009
                               ___________

Introduced by Sens. MORAHAN, ALESI, DeFRANCISCO, FARLEY, GOLDEN, GRIFFO,
  LARKIN,  MAZIARZ, OPPENHEIMER, PADAVAN, RANZENHOFER, SEWARD, VOLKER --
  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, in relation to providing tax credits to
  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:

  Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
subsection (h-1) to read as follows:
  (H-1) VOLUNTEER FIREFIGHTERS', VOLUNTEER AMBULANCE WORKERS' AND VOLUN-
TEER  EMERGENCY  MEDICAL  SERVICE  PERSONNEL CREDIT.   FOR TAXABLE YEARS
BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND TEN, A CREDIT, IN THE
AMOUNTS OF:
  (1) TWO HUNDRED DOLLARS FOR ONE YEAR OF QUALIFYING SERVICE;
  (2) THREE HUNDRED DOLLARS FOR  TWO  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE;
  (3)  FOUR  HUNDRED  DOLLARS  FOR THREE YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
  (4) FIVE HUNDRED DOLLARS FOR  FOUR  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE;
  (5)  SIX  HUNDRED  DOLLARS  FOR  FIVE  YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
  (6) SEVEN HUNDRED DOLLARS FOR  SIX  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE;
  (7)  EIGHT  HUNDRED  DOLLARS FOR SEVEN YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
  (8) NINE HUNDRED DOLLARS FOR EIGHT  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02270-01-9

              

S. 3472                             2

  (9)  ONE  THOUSAND  DOLLARS  FOR  NINE YEARS OF CONSECUTIVE QUALIFYING
SERVICE; OR
  (10) ONE THOUSAND ONE HUNDRED DOLLARS FOR TEN OR MORE YEARS OF CONSEC-
UTIVE QUALIFYING SERVICE;
SHALL  BE  ALLOWED AGAINST THE TAX IMPOSED BY SECTION SIX HUNDRED ONE OF
THIS PART, TO EACH RESIDENT OF THE STATE WHO SERVES AS A VOLUNTEER FIRE-
FIGHTER AS DEFINED IN SUBDIVISION ONE OF SECTION THREE OF THE  VOLUNTEER
FIREFIGHTERS'  BENEFIT LAW OR A VOLUNTEER AMBULANCE WORKER AS DEFINED IN
SUBDIVISION ONE OF SECTION THREE OF  THE  VOLUNTEER  AMBULANCE  WORKERS'
BENEFIT  LAW  OR  AS  A MEMBER OF A VOLUNTEER EMERGENCY MEDICAL SERVICES
PERSONNEL SQUAD. IF A VOLUNTEER DEPARTMENT MEMBER HAS A YEAR  WHERE  THE
QUALIFYING  SERVICE  LEVEL  IS NOT MET, THEN HE OR SHE SHALL RECEIVE THE
CREDIT PROVIDED FOR IN PARAGRAPH ONE OF THIS SUBSECTION  THE  NEXT  TIME
THEY HAVE A QUALIFYING SERVICE YEAR.
  FOR  THE  PURPOSES  OF THIS SUBSECTION "QUALIFYING SERVICE" SHALL MEAN
SERVICE WHERE SUCH PERSON HAS BEEN A MEMBER  IN  GOOD  STANDING  WITH  A
VOLUNTEER  DEPARTMENT  FOR  A  MINIMUM  OF  ONE  YEAR, HAS COMPLETED ALL
REQUIRED TRAINING COURSES AS REQUIRED BY THE STATE OF NEW  YORK  AND  IS
CERTIFIED  BY THE CHIEF EMERGENCY SERVICE COORDINATOR OF THE COUNTY THAT
THE VOLUNTEER DEPARTMENT SERVES TO HAVE ATTENDED AT LEAST FORTY  PERCENT
OF THE ACTIVITIES OF THE VOLUNTEER DEPARTMENT THAT HE OR SHE IS A MEMBER
OF.
  S 2. This act shall take effect immediately.