S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1669--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 12, 2017
                                ___________
 
 Introduced  by M. of A. ZEBROWSKI, JAFFEE, M. G. MILLER, L. ROSENTHAL --
   Multi-Sponsored by -- M. of A. CROUCH, HAWLEY, LUPARDO,  SANTABARBARA,
   TITONE -- read once and referred to the Committee on Ways and Means --
   recommitted  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, 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 NINETEEN, 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;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01994-05-8
              

 A. 1669--A                          2
 
   (8) NINE HUNDRED DOLLARS FOR EIGHT  YEARS  OF  CONSECUTIVE  QUALIFYING
 SERVICE;
   (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.
   § 2. This act shall take effect immediately.