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Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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|---|---|
| Mar 03, 2014 |
print number 2111a |
| Mar 03, 2014 |
amend and recommit to investigations and government operations |
| Jan 08, 2014 |
referred to investigations and government operations |
| Jan 11, 2013 |
referred to investigations and government operations |
Senate Bill S2111A
2013-2014 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Bill Amendments
co-Sponsors
(R, C, IP) Senate District
(R, C, IP) Senate District
2013-S2111 - Details
2013-S2111 - Sponsor Memo
BILL NUMBER:S2111
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 (vv) 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
2013-S2111 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2111
2013-2014 Regular Sessions
I N S E N A T E
January 11, 2013
___________
Introduced by Sens. RITCHIE, BONACIC, ZELDIN -- read twice and ordered
printed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
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
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 (vv) to read as follows:
(VV) VOLUNTEER FIREFIGHTERS AND MEMBERS OF VOLUNTEER AMBULANCE CORPS
SERVICE CREDIT. IN THE CASE OF 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 FIVE YEARS AND WHO
MAINTAINS CONTINUOUS ELIGIBILITY, IN THIS STATE, THERE SHALL BE ALLOWED
A CREDIT AGAINST ANY INCOME TAX OWED BY SUCH MEMBER IN AN AMOUNT WHICH
IS EQUAL TO THE SUM OF ONE THOUSAND TWO HUNDRED DOLLARS OR THE TOTAL
AMOUNT OF THE TAX OWED BY THE TAXPAYER IF LESS THAN ONE THOUSAND TWO
HUNDRED DOLLARS, WHICHEVER IS LOWER.
S 2. This act shall take effect January 1, 2014 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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06271-01-3
co-Sponsors
(R, C, IP) Senate District
(R, C, IP) Senate District
2013-S2111A (ACTIVE) - Details
2013-S2111A (ACTIVE) - Sponsor Memo
BILL NUMBER:S2111A
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 a State income tax credit to volunteer
firefighters and members of a volunteer ambulance corps in good
standing up to $1,200.
SUMMARY OF PROVISIONS: This bill would add a new subsection (xx) 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
2013-S2111A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2111--A
2013-2014 Regular Sessions
I N S E N A T E
January 11, 2013
___________
Introduced by Sens. RITCHIE, BONACIC, ZELDIN -- read twice and ordered
printed, and when printed to be committed to the Committee on Investi-
gations and Government Operations -- recommitted to the Committee on
Investigations and Government Operations in accordance with Senate
Rule 6, sec. 8 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
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
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsections (yy) and (zz) of section 606 of the tax law,
as relettered by section 5 of part H of chapter 1 of the laws of 2003,
are relettered subsections (yyy) and (zzz) and a new subsection (xx) is
added to read as follows:
(XX) VOLUNTEER FIREFIGHTERS AND MEMBERS OF VOLUNTEER AMBULANCE CORPS
SERVICE CREDIT. IN THE CASE OF 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 FIVE YEARS AND WHO
MAINTAINS CONTINUOUS ELIGIBILITY, IN THIS STATE, THERE SHALL BE ALLOWED
A CREDIT AGAINST ANY INCOME TAX OWED BY SUCH MEMBER IN AN AMOUNT WHICH
IS EQUAL TO THE SUM OF ONE THOUSAND TWO HUNDRED DOLLARS OR THE TOTAL
AMOUNT OF THE TAX OWED BY THE TAXPAYER IF LESS THAN ONE THOUSAND TWO
HUNDRED DOLLARS, WHICHEVER IS LOWER.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become law and shall apply to taxa-
ble 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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06271-03-4
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