S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1178
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 11, 2019
                                ___________
 
 Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to  providing  tax  credits  to
   volunteer firefighters, volunteer ambulance workers, volunteer reserve
   forces  officers,  auxiliary  police  officers 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', VOLUNTEER
 RESERVE FORCE OFFICERS', AUXILIARY POLICE OFFICERS' AND VOLUNTEER  EMER-
 GENCY  MEDICAL SERVICE PERSONNEL CREDIT.  FOR TAXABLE YEARS BEGINNING ON
 AND AFTER JANUARY FIRST, TWO  THOUSAND  TWENTY-ONE,  A  CREDIT,  IN  THE
 AMOUNTS OF:
   (1) TWO HUNDRED FIFTY DOLLARS FOR ONE YEAR OF QUALIFYING SERVICE;
   (2)  FIVE  HUNDRED  DOLLARS  FOR  TWO  YEARS OF CONSECUTIVE QUALIFYING
 SERVICE;
   (3) SIX HUNDRED DOLLARS FOR  THREE  YEARS  OF  CONSECUTIVE  QUALIFYING
 SERVICE;
   (4)  SEVEN  HUNDRED  DOLLARS  FOR FOUR YEARS OF CONSECUTIVE QUALIFYING
 SERVICE;
   (5) EIGHT HUNDRED DOLLARS FOR FIVE  YEARS  OF  CONSECUTIVE  QUALIFYING
 SERVICE;
   (6)  NINE  HUNDRED  DOLLARS  FOR  SIX  YEARS OF CONSECUTIVE QUALIFYING
 SERVICE;
   (7) ONE THOUSAND DOLLARS FOR SEVEN  YEARS  OF  CONSECUTIVE  QUALIFYING
 SERVICE;
   (8)  ONE  THOUSAND FIVE HUNDRED DOLLARS FOR EIGHT YEARS OF CONSECUTIVE
 QUALIFYING SERVICE;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD06485-01-9

 S. 1178                             2
 
   (9) TWO THOUSAND DOLLARS FOR  NINE  YEARS  OF  CONSECUTIVE  QUALIFYING
 SERVICE; OR
   (10)  TWO  THOUSAND  FIVE  HUNDRED  DOLLARS  FOR  TEN OR MORE YEARS OF
 CONSECUTIVE 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 RESERVE FORCE OR AS  A  MEMBER
 OF AN AUXILIARY POLICE DEPARTMENT OR AS A MEMBER OF A VOLUNTEER EMERGEN-
 CY  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.