S T A T E   O F   N E W   Y O R K
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                                 4781--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 8, 2013
                               ___________

Introduced  by  M. of A. PALMESANO, LUPINACCI, ZEBROWSKI, KATZ -- Multi-
  Sponsored by --  M.  of  A.  BLANKENBUSH,  BORELLI,  CERETTO,  CROUCH,
  CURRAN,  FINCH,  FRIEND,  GIGLIO,  GOLDFEDER, GRAF, HAWLEY, McDONOUGH,
  McKEVITT, McLAUGHLIN, MONTESANO, OAKS, RAIA, SALADINO, STEC, TENNEY --
  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, the insurance law, the vehicle and  traffic
  law  and  the education law, in relation to enacting the omnibus emer-
  gency services volunteer incentive act

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Short  title. This act shall be known and may be cited as
the "omnibus emergency services volunteer incentive act".
  S 2. Paragraphs 1 and 3 of subsection (e-1) of section 606 of the  tax
law,  paragraph  1  as added by section 1 of part U of chapter 62 of the
laws of 2006 and paragraph 3 as added by section 4 of part N of  chapter
61 of the laws of 2006, are amended to read as follows:
  (1)  For taxable years beginning on and after January first, two thou-
sand seven, a resident taxpayer who serves as an active volunteer  fire-
fighter  as defined in subdivision one of section two hundred fifteen of
the general municipal law or as a volunteer ambulance worker as  defined
in subdivision fourteen of section two hundred nineteen-k of the general
municipal  law shall be allowed a credit against the tax imposed by this
article equal to two hundred dollars. In order to receive this credit  a
volunteer  firefighter  or  volunteer  ambulance  worker  must have been
active for the entire taxable year for which the credit is sought.   FOR
TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN,
A  VOLUNTEER  FIREFIGHTER  OR  VOLUNTEER  AMBULANCE  WORKER WHO HAS BEEN

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01265-03-4

              

A. 4781--A                          2

ACTIVE FOR FOUR OR MORE CONSECUTIVE TAXABLE YEARS SHALL  BE  ALLOWED  AN
ADDITIONAL CREDIT EQUAL TO FOUR HUNDRED DOLLARS.
  (3)  In the case of a husband and wife who file a joint return and who
both individually qualify for the  credit  under  this  subsection,  the
amount of the credit allowed shall be four hundred dollars.  FOR TAXABLE
YEARS  BEGINNING  ON  OR  AFTER  JANUARY  FIRST, TWO THOUSAND SIXTEEN, A
HUSBAND AND WIFE WHO FILE A JOINT RETURN AND WHO BOTH INDIVIDUALLY QUAL-
IFY FOR THE ADDITIONAL CREDIT UNDER THIS SUBSECTION, THE AMOUNT  OF  THE
ADDITIONAL CREDIT SHALL BE EIGHT HUNDRED DOLLARS.
  S  3. Section 606 of the tax law is amended by adding a new subsection
(e-2) to read as follows:
  (E-2) VOLUNTEER FIREFIGHTERS' AND AMBULANCE WORKERS' CREDIT  FOR  FOUR
OR  MORE  YEARS OF SERVICE. (1) FOR TAXABLE YEARS COMMENCING ON OR AFTER
JANUARY FIRST, TWO THOUSAND SIXTEEN, A RESIDENT TAXPAYER WHO HAS  SERVED
AS  AN  ACTIVE  VOLUNTEER  FIREFIGHTER  AS DEFINED IN SUBDIVISION ONE OF
SECTION TWO HUNDRED FIFTEEN OF THE GENERAL MUNICIPAL LAW OR AS A  VOLUN-
TEER  AMBULANCE WORKER AS DEFINED IN SUBDIVISION FOURTEEN OF SECTION TWO
HUNDRED NINETEEN-K OF THE GENERAL MUNICIPAL LAW FOR FOUR OR MORE CONSEC-
UTIVE YEARS SHALL BE ALLOWED A CREDIT AGAINST THE TAX  IMPOSED  BY  THIS
ARTICLE EQUAL TO FOUR HUNDRED DOLLARS. IN ORDER TO RECEIVE THIS CREDIT A
VOLUNTEER  FIREFIGHTER  OR  VOLUNTEER  AMBULANCE  WORKER  MUST HAVE BEEN
ACTIVE FOR THE ENTIRE FOUR OR MORE CONSECUTIVE TAXABLE YEARS  FOR  WHICH
THE CREDIT IS SOUGHT.
  (2)  IF  A TAXPAYER RECEIVES A REAL PROPERTY TAX EXEMPTION RELATING TO
SUCH SERVICE UNDER TITLE TWO OF ARTICLE FOUR OF THE  REAL  PROPERTY  TAX
LAW, SUCH TAXPAYER SHALL NOT BE ELIGIBLE FOR THIS CREDIT.
  (3)  IN THE CASE OF A HUSBAND AND WIFE WHO FILE A JOINT RETURN AND WHO
BOTH INDIVIDUALLY QUALIFY FOR THE  CREDIT  UNDER  THIS  SUBSECTION,  THE
AMOUNT OF THE CREDIT SHALL BE EIGHT HUNDRED DOLLARS.
  (4)  IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE  EXCESS
SHALL  BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
ARTICLE; PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
  S 4. Subsection (f) of section 9104 of the insurance law is amended by
adding a new paragraph 3 to read as follows:
  (3) THE FIRE COMPANY OR FIRE DEPARTMENT RECEIVING THE SAME, TO USE FOR
RECRUITMENT AND RETENTION PURPOSES, INCLUDING, BUT NOT LIMITED TO, TOTAL
OR PARTIAL CONTRIBUTION TO THE COST OF PARTICIPATION IN A PLAN  FOR  THE
PROVISION OF MEDICAL, SURGICAL AND HOSPITAL SERVICES OR INSURANCE.
  S  5.  Paragraph  3 of subsection (d) of section 9105 of the insurance
law is amended by adding a new subparagraph (C) to read as follows:
  (C) THE FIRE COMPANY OR FIRE DEPARTMENT RECEIVING THE SAME, TO USE FOR
RECRUITMENT AND RETENTION PURPOSES, INCLUDING BUT NOT LIMITED TO,  TOTAL
OR  PARTIAL  CONTRIBUTION TO THE COST OF PARTICIPATION IN A PLAN FOR THE
PROVISION OF MEDICAL, SURGICAL AND HOSPITAL SERVICES OR INSURANCE.
  S 6. Subdivision 6 of section 401 of the vehicle and  traffic  law  is
amended by adding a new paragraph f to read as follows:
  F.  NOTWITHSTANDING  ANY PROVISION OF THIS CHAPTER OR ANY OTHER LAW TO
THE CONTRARY, ANY MOTOR VEHICLE OWNED BY  A  VOLUNTEER  FIREFIGHTER,  AS
DEFINED  IN SECTION THREE OF THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW, OR
A VOLUNTEER AMBULANCE WORKER, AS DEFINED IN SECTION THREE OF THE  VOLUN-
TEER  AMBULANCE  WORKERS' BENEFIT LAW, AND USED BY SUCH VOLUNTEER IN THE
PERFORMANCE OF HIS OR HER DUTIES AS A VOLUNTEER FIREFIGHTER OR VOLUNTEER
AMBULANCE WORKER SHALL BE EXEMPT FROM  ALL  MOTOR  VEHICLE  REGISTRATION

A. 4781--A                          3

FEES  AND  FROM  ANY  VEHICLE  USE OR OTHER TAX BASED UPON THE WEIGHT OR
VALUE OF SUCH MOTOR VEHICLE.
  S 7. Subdivision 3 of section 404-b of the vehicle and traffic law, as
amended  by  chapter  277  of  the  laws  of 1991, is amended to read as
follows:
  3. A distinctive plate issued pursuant to this section shall be issued
in the same manner as other number plates upon payment  of  the  regular
registration  fee  prescribed by section four hundred one of this [chap-
ter] ARTICLE and an initial one time service charge of fifteen  dollars;
PROVIDED,  HOWEVER,  NO SUCH REGISTRATION FEE OR SERVICE CHARGE SHALL BE
IMPOSED FOR A MOTOR VEHICLE USED  BY  A  VOLUNTEER  FIREFIGHTER  IN  THE
PERFORMANCE OF HIS OR HER DUTIES.
  S 8. Subdivision 3 of section 404-f of the vehicle and traffic law, as
amended  by  chapter  277  of  the  laws  of 1991, is amended to read as
follows:
  3. A distinctive plate issued pursuant to this section shall be issued
in the same manner as other number plates upon payment  of  the  regular
registration  fee  prescribed by section four hundred one of this [chap-
ter] ARTICLE and an additional annual service charge of fifteen dollars;
PROVIDED, HOWEVER, NO SUCH REGISTRATION FEE OR SERVICE CHARGE  SHALL  BE
IMPOSED  FOR  A  MOTOR VEHICLE USED BY A MEMBER OF A VOLUNTEER AMBULANCE
SERVICE IN THE PERFORMANCE OF HIS OR HER DUTIES.
  S 9. The education law is amended by adding a  new  section  669-e  to
read as follows:
  S  669-E.  VOLUNTEER RECRUITMENT SERVICE LOAN FORGIVENESS PROGRAM.  1.
PURPOSE. THE CORPORATION IS AUTHORIZED, WITHIN AMOUNTS  APPROPRIATED  OR
OTHERWISE  LAWFULLY  AVAILABLE  FROM  ANY  OTHER  SOURCE, TO ESTABLISH A
RECRUITMENT LOAN FORGIVENESS PROGRAM FOR VOLUNTEER ORGANIZATIONS.
  2. ELIGIBILITY. THE CORPORATION  MAY  GRANT  SUCH  AWARDS  WITHIN  THE
AMOUNTS APPROPRIATED FOR SUCH PURPOSE AND BASED ON AVAILABILITY OF FUNDS
ACCORDING  TO  A  SCHEDULE  TO  BE  DETERMINED BY THE CORPORATION IN THE
FOLLOWING MANNER:
  A.  VOLUNTEER  ORGANIZATIONS,  INCLUDING  AN  "AMBULANCE  COMPANY"  AS
DEFINED IN SECTION THREE OF THE VOLUNTEER AMBULANCE WORKERS' BENEFIT LAW
OR  "FIRE  COMPANY"  AS  DEFINED IN SECTION THREE OF THE VOLUNTEER FIRE-
FIGHTERS' BENEFIT LAW, MAY ANNUALLY SUBMIT NO MORE THAN  THREE  APPLICA-
TIONS TO THE CORPORATION;
  B.  VOLUNTEER  ORGANIZATIONS  SUBMITTING  APPLICATIONS SHALL DEVELOP A
POLICY FOR ELECTING THE CANDIDATES THAT WILL BE FORWARDED TO THE  CORPO-
RATION.  A VOLUNTEER ORGANIZATION THAT SUBMITS MORE THAN ONE APPLICATION
SHALL LIST THE CANDIDATES IN ORDER OF PRIORITY;
  C. THE CORPORATION SHALL DESIGNATE A DATE BY  WHICH  ALL  APPLICATIONS
SHALL BE RECEIVED BY THE CORPORATION;
  D.  THE CORPORATION SHALL AWARD VOLUNTEER RECRUITMENT LOAN FORGIVENESS
BENEFITS TO ALL ELIGIBLE APPLICANTS UNLESS THE  NUMBER  OF  APPLICATIONS
RECEIVED  ARE  GREATER  THAN  THE  FUNDING AVAILABLE FOR THE PROGRAM, IN
WHICH CASE THE CORPORATION SHALL DEVELOP A RANDOM SYSTEM  FOR  SELECTING
THE RECIPIENTS. IF FUNDS REMAIN AVAILABLE IN THE PROGRAM AFTER AN ELIGI-
BLE  APPLICANT  FROM  EACH  VOLUNTEER ORGANIZATION THAT HAS SUBMITTED AN
ELIGIBLE CANDIDATE HAS BEEN AWARDED ONE LOAN FORGIVENESS AWARD, THEN THE
CORPORATION MAY AWARD AN ADDITIONAL LOAN FORGIVENESS AWARD TO APPLICANTS
FROM VOLUNTEER ORGANIZATIONS THAT HAVE SUBMITTED MORE THAN ONE  ELIGIBLE
CANDIDATE.  THE  CORPORATION SHALL DEVELOP A RANDOM SYSTEM FOR SELECTING
THE RECIPIENTS OF ANY SUCH ADDITIONAL AWARDS;
  E. A RECIPIENT OF THE VOLUNTEER RECRUITMENT LOAN FORGIVENESS  BENEFITS
SHALL  AUTOMATICALLY  CONTINUE  TO  RECEIVE  THE  BENEFIT  ONCE  AWARDED

A. 4781--A                          4

PROVIDED THAT THE RECIPIENT REMAINS COMPLIANT  WITH  THE  PROVISIONS  OF
THIS  SECTION,  AND  FUNDING IS AVAILABLE. IF THERE IS A SHORTAGE IN THE
FUNDING AVAILABLE, FUNDS SHALL BE AWARDED BASED ON A ONE  PER  ORGANIZA-
TION  BASIS BEFORE ANY ADDITIONAL AWARDS ARE RECEIVED BY APPLICANTS FROM
A VOLUNTEER ORGANIZATION WHERE MORE THAN ONE MEMBER RECEIVED AN AWARD;
  F. THE CORPORATION SHALL DEVELOP A SYSTEM FOR CERTIFYING ON AN  ANNUAL
BASIS  THAT THE RECIPIENT IS COMPLIANT WITH THE CONDITIONS ENUMERATED IN
THIS SECTION PRIOR TO RECEIVING THE VOLUNTEER RECRUITMENT LOAN  FORGIVE-
NESS BENEFIT, INCLUDING BUT NOT LIMITED TO:
  (I)  MEMBERSHIP IN, AND MAINTENANCE OF AN ACTIVE VOLUNTEER STATUS IN A
VOLUNTEER ORGANIZATION FOR NOT LESS THAN ONE YEAR AT  THE  TIME  OF  THE
INITIAL AWARD;
  (II) GRADUATION FROM A DEGREE PRODUCING CURRICULUM; AND
  G.  UPON  THE RECIPIENT'S ATTAINMENT OF LOAN REPAYMENT OR CESSATION OF
STATUS AS A VOLUNTEER WITH THE VOLUNTEER ORGANIZATION,  WHICHEVER  COMES
FIRST,  THE  BENEFIT PROVIDED BY THIS SECTION SHALL BE DISCONTINUED. THE
BENEFIT PROVIDED BY THIS SECTION SHALL BE SUSPENDED AT THE DIRECTION  OF
THE  CORPORATION  FOR  A  RECIPIENT'S  FAILURE TO CONTINUE TO SERVE AS A
VOLUNTEER WITH THE VOLUNTEER ORGANIZATION, OR FOR THE FAILURE TO  COMPLY
WITH ANY PROVISION OF THIS SECTION.
  3.  AMOUNT. UNLESS OTHERWISE PROVIDED FOR IN THIS SECTION, THE BENEFIT
FOR THE VOLUNTEER RECRUITMENT LOAN FORGIVENESS AWARD  SHALL  BE  ON  THE
TERMS  AND  CONDITIONS  SET  BY  THE CORPORATION, PROVIDED THAT ANY SUCH
BENEFIT SHALL NOT EXCEED AN AMOUNT EQUAL TO THE ANNUAL  LOAN  AMOUNT  OF
THE  RECIPIENT, THE ANNUAL TUITION WHICH WAS CHARGED TO THE RECIPIENT OR
THE ANNUAL TUITION CHARGED BY THE STATE UNIVERSITY OF NEW YORK, WHICHEV-
ER IS LESS. IN NO CASE SHALL AN AWARD BE  GRANTED  FOR  MORE  THAN  FIVE
YEARS.
  4.  RULES  AND  REGULATIONS.  THE  CORPORATION IS HEREBY AUTHORIZED TO
PROMULGATE ANY RULES AND REGULATIONS NECESSARY FOR THE IMPLEMENTATION OF
THE PROVISIONS OF THIS SECTION.
  S 10. This act shall take effect  immediately,  except  that  sections
six,  seven and eight of this act shall apply to fees, charges and taxes
imposed on or after such date.