S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8039
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 25, 2017
                                ___________
 
 Introduced  by  M.  of  A.  DenDEKKER  --  read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation  to  increasing  the  volunteer
   firefighters' and ambulance workers' credit
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subsection (e-2) of section 606 of the tax law, as added by
 section 1 of part U of chapter 62 of the laws of 2006,  paragraph  2  as
 amended  by  chapter  532  of the laws of 2007, paragraph 3 as added and
 paragraph 4 as renumbered by section 4 of part N of chapter  61  of  the
 laws  of 2006, and as relettered by section 1 of part K of chapter 59 of
 the laws of 2014, is amended to read as follows:
   (e-2) Volunteer firefighters' and ambulance workers' credit.  (1)  For
 taxable  years  beginning on and after January first, two thousand seven
 AND BEFORE JANUARY FIRST, TWO THOUSAND SEVENTEEN,  a  resident  taxpayer
 who  serves as an active volunteer firefighter 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.    FOR  TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO
 THOUSAND SEVENTEEN, A RESIDENT TAXPAYER WHO SERVES AS AN  ACTIVE  VOLUN-
 TEER  FIREFIGHTER  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 AND HAS BEEN IN GOOD STANDING FOR A PERIOD  OF
 FOUR  YEARS OR LESS SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY
 THIS ARTICLE EQUAL TO FIVE HUNDRED DOLLARS AND A RESIDENT  TAXPAYER  WHO
 SERVES  AS AN ACTIVE VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBULANCE WORKER
 AND HAS BEEN IN GOOD STANDING FOR A  MINIMUM  OF  FIVE  YEARS  SHALL  BE
 ALLOWED  A  CREDIT  AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL TO ONE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD04254-03-7

 A. 8039                             2
 
 THOUSAND DOLLARS. In order to receive this credit a volunteer firefight-
 er or volunteer ambulance worker must have been active  for  the  entire
 taxable year 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; provided,
 however (A) if the taxpayer receives such real property tax exemption in
 the two thousand seven taxable year as a result  of  making  application
 therefor  in  a  prior  year  or (B) if the taxpayer notifies his or her
 assessor in writing by December thirty-first, two thousand seven of  the
 taxpayer's intent to discontinue such real property tax exemption by not
 re-applying  for  such  real  property tax exemption by the next taxable
 status date, such taxpayer shall be eligible for this credit for the two
 thousand seven taxable year.
   (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, FOR
 TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO  THOUSAND  SEVEN
 AND  BEFORE  JANUARY  FIRST,  TWO  THOUSAND SEVENTEEN, the amount of the
 credit allowed shall be four hundred DOLLARS. FOR TAXABLE  YEARS  BEGIN-
 NING  ON  AND AFTER JANUARY FIRST, TWO THOUSAND SEVENTEEN, THE AMOUNT OF
 THE CREDIT SHALL BE ONE THOUSAND dollars WHERE AT LEAST ONE OF THE QUAL-
 IFYING SPOUSES HAS SERVED AS AN ACTIVE VOLUNTEER FIREFIGHTER  OR  VOLUN-
 TEER AMBULANCE WORKER FOR LESS THAN FIVE YEARS. IN THE CASE OF A HUSBAND
 AND  WIFE WHO FILE A JOINT RETURN, WHO BOTH INDIVIDUALLY QUALIFY FOR THE
 CREDIT UNDER THIS SUBSECTION AND WHO HAVE EACH SERVED A MINIMUM OF  FIVE
 YEARS, THE AMOUNT OF THE CREDIT ALLOWED SHALL BE TWO THOUSAND 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.
   § 2. Subsection (e-1) of section 606 of  the  tax  law,  as  added  by
 section  1  of  part U of chapter 62 of the laws of 2006, paragraph 2 as
 amended by chapter 532 of the laws of 2007, paragraph  3  as  added  and
 paragraph  4  as  renumbered by section 4 of part N of chapter 61 of the
 laws of 2006, is amended to read as follows:
   (e-1) Volunteer firefighters' and ambulance workers' credit.  (1)  For
 taxable  years  beginning on and after January first, two thousand seven
 AND BEFORE JANUARY FIRST, TWO THOUSAND SEVENTEEN,  a  resident  taxpayer
 who  serves as an active volunteer firefighter 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.    FOR  TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO
 THOUSAND SEVENTEEN, A RESIDENT TAXPAYER WHO SERVES AS AN  ACTIVE  VOLUN-
 TEER  FIREFIGHTER  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 AND HAS BEEN IN GOOD STANDING FOR A PERIOD  OF
 FOUR  YEARS OR LESS SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY
 THIS ARTICLE EQUAL TO FIVE HUNDRED DOLLARS AND A RESIDENT  TAXPAYER  WHO
 SERVES  AS AN ACTIVE VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBULANCE WORKER
 AND HAS BEEN IN GOOD STANDING FOR A  MINIMUM  OF  FIVE  YEARS  SHALL  BE
 ALLOWED  A  CREDIT  AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL TO ONE
 THOUSAND DOLLARS. In order to receive this credit a volunteer firefight-

 A. 8039                             3
 
 er or volunteer ambulance worker must have been active  for  the  entire
 taxable year 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; provided,
 however (A) if the taxpayer receives such real property tax exemption in
 the two thousand seven taxable year as a result  of  making  application
 therefor  in  a  prior  year  or (B) if the taxpayer notifies his or her
 assessor in writing by December thirty-first, two thousand seven of  the
 taxpayer's intent to discontinue such real property tax exemption by not
 re-applying  for  such  real  property tax exemption by the next taxable
 status date, such taxpayer shall be eligible for this credit for the two
 thousand seven taxable year.
   (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 FOR TAXA-
 BLE  YEARS  BEGINNING  ON AND AFTER JANUARY FIRST TWO THOUSAND SEVEN AND
 BEFORE JANUARY FIRST, TWO THOUSAND SEVENTEEN, the amount of  the  credit
 allowed  shall  be  four hundred DOLLARS. FOR TAXABLE YEARS BEGINNING ON
 AND AFTER JANUARY FIRST, TWO THOUSAND SEVENTEEN, THE AMOUNT OF THE CRED-
 IT SHALL BE ONE THOUSAND dollars WHERE AT LEAST ONE  OF  THE  QUALIFYING
 SPOUSES HAS SERVED AS AN ACTIVE VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBU-
 LANCE WORKER FOR LESS THAN FIVE YEARS. IN THE CASE OF A HUSBAND AND WIFE
 WHO  FILE  A  JOINT RETURN, WHO BOTH INDIVIDUALLY QUALIFY FOR THE CREDIT
 UNDER THIS SUBSECTION AND WHO HAVE EACH SERVED A MINIMUM OF FIVE  YEARS,
 THE AMOUNT OF THE CREDIT ALLOWED SHALL BE TWO THOUSAND 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.
   § 3. This act shall take effect immediately;  provided,  however,  the
 amendments  to  subsection  (e-2)  of section 606 of the tax law made by
 section one of this act shall be subject to the expiration and reversion
 of such subsection pursuant to section 3 of part K of chapter 59 of  the
 laws  of 2014, as amended, when upon such date the provisions of section
 two of this act shall take effect.