BILL NUMBER:S6635

TITLE OF BILL:
An act
to amend the tax law, in relation to providing for a credit against
personal income tax for volunteer firefighters and members of volunteer
ambulance corps

PURPOSE:
This bill gives state income tax credit to volunteer firefighters and
members of a volunteer ambulance corps in good standing up to $1,200.

SUMMARY:
This bill would add a new subsection (uu) to section 606 of the tax
law in order that a member of a volunteer fire department or a member
of a volunteer ambulance corps who has been a member in good standing
with a volunteer department for a minimum of 5 years and who
maintains continuous eligibility, in this state, shall be allowed a
credit against any income tax owed by such member in an amount which
is equal to the sum of $1,200 or the total amount of the tax owed by
the taxpayer if less than $1,200, whichever is lower.

JUSTIFICATION:
Volunteer firefighters and ambulance corps do not receive compensation
for the vital civic duty they render communities statewide. Due to
the threat of serious injury associated with these services, and to
              

the free and very valuable public service they provide, a tax
incentive is certainly warranted for those individuals. Many
localities have granted certain volunteer firefighters and ambulance
workers a real property tax exemption for the performance of such
services on a regular and long term basis. Although a valuable public
regard for their service, many volunteer firefighters and ambulance
corps workers, especially younger ones. do not own a home and hence
cannot benefit from such a program. This income tax credit would
uniformly benefit nearly all such volunteers, and would provide an
important new recruitment tool to attract new volunteer firefighters
and ambulance corps workers into this critical public service.

LEGISLATIVE HISTORY:
None.

FISCAL IMPACT:
Minimal to State.

EFFECTIVE DATE:
This act would take effect on January 1, 2013 and shall apply to
taxable years beginning on or after such date. Effective immediately
the commissioner of taxation and finance is authorized to promulgate
any and all rules and regulations and take any other measures
necessary to implement this act on its effective date on or before
such date.