S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1320--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              January 8, 2021
                                ___________
 
 Introduced  by  M.  of  A.  ZEBROWSKI, L. ROSENTHAL, STECK, BUTTENSCHON,
   STIRPE, DiPIETRO -- Multi-Sponsored by -- M. of  A.  HAWLEY,  LUPARDO,
   SANTABARBARA  --  read  once and referred to the Committee on Ways and
   Means -- 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 TWENTY-THREE, A CRED-
 IT, 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.
              

                                                            LBD05515-02-1

 A. 1320--A                          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  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.