S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3843
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 28, 2021
                                ___________
 
 Introduced by M. of A. NORRIS, BYRNES, B. MILLER, TAGUE -- read once and
   referred to the Committee on Labor
 
 AN ACT to amend the labor law, the tax law and the town law, in relation
   to  allowing  volunteer  firefighters to attend training without being
   penalized by their employer; and creates tax incentives for  employing
   volunteer firefighters

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The labor law is amended by adding a new section 202-l-1 to
 read as follows:
   § 202-L-1. RIGHT OF VOLUNTEER FIREFIGHTERS TO BE ABSENT  FROM  EMPLOY-
 MENT  FOR  TRAINING.  1. ANY EMPLOYEE WHO IS A VOLUNTEER FIREFIGHTER AND
 WHO NOTIFIES HIS OR HER EMPLOYER TO THAT EFFECT AT LEAST TWO WEEKS PRIOR
 TO TAKING A LEAVE FOR FIREFIGHTER TRAINING  SHALL  NOT,  ON  ACCOUNT  OF
 ABSENCE  FROM  EMPLOYMENT  BY  REASON  OF  SUCH  TRAINING, BE SUBJECT TO
 DISCHARGE OR PENALTY. AN EMPLOYER SHALL NOT WITHHOLD WAGES OF  ANY  SUCH
 EMPLOYEE DURING THE PERIOD OF SUCH TRAINING.
   2. SUBDIVISION ONE OF THIS SECTION SHALL APPLY ONLY WHEN:
   (A)  THE  EMPLOYER  HAS PREVIOUSLY RECEIVED WRITTEN DOCUMENTATION FROM
 THE HEAD OF THE  EMPLOYEE'S  VOLUNTEER  FIRE  DEPARTMENT  NOTIFYING  THE
 EMPLOYER OF THE EMPLOYEE'S STATUS AS A VOLUNTEER FIREFIGHTER; AND
   (B)  THE  EMPLOYEE'S TRAINING IS DIRECTLY RELATED TO BEING A VOLUNTEER
 FIREFIGHTER AND IS REQUIRED UNDER 19 NYCRR 426.
   3. THE ENTIRE PERIOD OF THE AUTHORIZED LEAVE OF ABSENCE GRANTED PURSU-
 ANT TO THIS SECTION, UP TO THE REQUIRED NUMBER OF TRAINING  HOURS  SHALL
 BE  PAID  LEAVE FOR EMPLOYEES AND SHALL NOT BE CHARGED AGAINST ANY LEAVE
 TO WHICH SUCH EMPLOYEE IS ENTITLED. AN EMPLOYEE'S TRAINING  HOURS  SHALL
 INCLUDE MORE HOURS OF TRAINING THAN BASIC VOLUNTEER FIREFIGHTER TRAINING
 WHERE  SUCH EMPLOYEE'S STATUS IN THE FIRE DEPARTMENT REQUIRES ADDITIONAL
 TRAINING.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01782-01-1
              

 A. 3843                             2
 
   4. UPON THE EMPLOYER'S REQUEST, AN EMPLOYEE WHO  HAS  BEEN  GRANTED  A
 LEAVE  OF  ABSENCE  IN ACCORDANCE WITH THIS SECTION SHALL PROVIDE HIS OR
 HER EMPLOYER WITH A NOTARIZED STATEMENT FROM THE HEAD OF  THE  VOLUNTEER
 FIRE  DEPARTMENT  CERTIFYING  THE  PERIOD  OF  TIME, OR TIMES, THAT SAID
 EMPLOYEE WAS AT THE REQUIRED TRAINING.
   5.  NOTHING  SET  FORTH  IN THIS SECTION SHALL BE CONSTRUED TO IMPEDE,
 INFRINGE OR DIMINISH THE RIGHTS AND BENEFITS WHICH ACCRUE  TO  EMPLOYEES
 THROUGH  BONA FIDE COLLECTIVE BARGAINING AGREEMENTS, OR OTHERWISE DIMIN-
 ISH THE INTEGRITY OF THE EXISTING COLLECTIVE BARGAINING RELATIONSHIP.
   § 2. Section 210-B of the tax law is amended by adding a new  subdivi-
 sion 55 to read as follows:
   55. VOLUNTEER FIREFIGHTER ABSENCE FOR TRAINING WAGE CREDIT. (A) ALLOW-
 ANCE  OF  CREDIT.  A  TAXPAYER  SHALL BE ALLOWED A CREDIT, AS CALCULATED
 UNDER PARAGRAPH (B) OF THIS SUBDIVISION, AGAINST THE TAX IMPOSED BY THIS
 ARTICLE, FOR EACH VOLUNTEER FIREFIGHTER WHICH IT EMPLOYS; PROVIDED  THAT
 SUCH PERSON SHALL HAVE BEEN EMPLOYED FOR AT LEAST THREE MONTHS.
   (B)  CALCULATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 SHALL BE CALCULATED FOR EACH EMPLOYEE AS THE NUMBER OF HOURS THE EMPLOY-
 EE WAS ABSENT FROM WORK  FOR  VOLUNTEER  FIREFIGHTER  TRAINING  REQUIRED
 UNDER  19  NYCRR 426 UP TO THE NUMBER OF HOURS REQUIRED TO COMPLETE SUCH
 TRAINING MULTIPLIED BY THE EMPLOYEES AVERAGE HOURLY  SALARY  DURING  THE
 MONTH PRIOR TO THE TRAINING.
   (C)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO  LESS
 THAN  THE  MINIMUM AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE
 OF SECTION TWO HUNDRED TEN OF THIS ARTICLE. IF, HOWEVER, THE  AMOUNT  OF
 CREDITS  ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE
 TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS  NOT  DEDUCTIBLE  IN  SUCH
 TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
 REFUNDED  IN  ACCORDANCE  WITH  THE  PROVISIONS  OF SECTION ONE THOUSAND
 EIGHTY-SIX OF THIS  CHAPTER.    PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 SUBSECTION  (C)  OF  SECTION  ONE  THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
 NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
   § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax  law  is  amended  by adding a new clause (xlvi) to read as
 follows:
 (XLVI) VOLUNTEER FIREFIGHTER ABSENCE AMOUNT OF CREDIT UNDER
 FOR TRAINING WAGE CREDIT             SUBDIVISION FIFTY-FIVE OF
 UNDER SUBSECTION (KKK)               SECTION TWO HUNDRED TEN-B
   § 4. Section 606 of the tax law is amended by adding a new  subsection
 (kkk) to read as follows:
   (KKK)  VOLUNTEER  FIREFIGHTER  ABSENCE  FOR  TRAINING WAGE CREDIT. (1)
 ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, AS CALCULATED
 IN PARAGRAPH TWO OF THIS SUBDIVISION, AGAINST THE TAX  IMPOSED  BY  THIS
 ARTICLE  FOR  EACH VOLUNTEER FIREFIGHTER WHICH IT EMPLOYS; PROVIDED THAT
 SUCH PERSON SHALL HAVE BEEN EMPLOYED FOR AT LEAST THREE MONTHS.
   (2) CALCULATION OF CREDIT. THE CREDIT ALLOWED  UNDER  THIS  SUBSECTION
 SHALL BE CALCULATED FOR EACH EMPLOYEE AS THE NUMBER OF HOURS THE EMPLOY-
 EE  WAS  ABSENT  FROM  WORK  FOR VOLUNTEER FIREFIGHTER TRAINING REQUIRED
 UNDER 19 NYCRR 426 UP TO THE NUMBER OF HOURS REQUIRED TO  COMPLETE  SUCH
 TRAINING  MULTIPLIED  BY  THE EMPLOYEES AVERAGE HOURLY SALARY DURING THE
 MONTH PRIOR TO THE TRAINING.
   (3) APPLICATION OF CREDIT. 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

 A. 3843                             3
 
 HUNDRED  EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
 SHALL BE PAID THEREON.
   (4) CARRYOVER. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION
 FOR  ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE
 EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS,  AND  MAY  BE
 DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
   § 5. Subdivision 4 of section 181 of the town law, as amended by chap-
 ter 555 of the laws of 2007, is amended to read as follows:
   4.  (A) After the annual budget of a fire district has been affixed to
 the annual budget adopted  by  the  town  board  and  a  certified  copy
 presented to the board of supervisors of the county in which the town is
 situated as required by section one hundred fifteen of this chapter, the
 board of supervisors shall assess and levy upon the taxable real proper-
 ty within the several fire districts the amounts to be raised by tax for
 the  purposes  of  the  respective districts as specified in such annual
 fire district budget and shall cause the amount so assessed  and  levied
 to be collected, in the same manner and at the same time and by the same
 officers  as  town  taxes  are assessed, levied and collected. When such
 taxes are collected, the amount thereof shall be paid to the  supervisor
 of  the town and by him immediately paid to the treasurer of the respec-
 tive fire districts.  If  a  fire  district  includes  taxable  property
 located  in  more  than  one town, the amount to be assessed, levied and
 collected upon the property within each of such towns  shall  be  appor-
 tioned in accordance with section eight hundred six of the real property
 tax law.
   (B)  A  FIRE  DISTRICT  OR  FIRE  PROTECTION DISTRICT MAY ESTABLISH AN
 EXEMPTION, FOR UP TO TEN YEARS, BY RESOLUTION SUBJECT TO A PUBLIC  HEAR-
 ING  WITH  AT  LEAST  TEN DAYS' NOTICE, FROM FIRE DISTRICT REAL PROPERTY
 TAXES OR FIRE PROTECTION DISTRICT REAL PROPERTY TAXES FOR THE  PRECEDING
 TAXABLE  YEAR  ON ANY OR ALL PROPERTY OWNED BY AN EMPLOYER IN THE AMOUNT
 OF THE VOLUNTEER FIREFIGHTER ABSENCE  FOR  TRAINING  WAGE  CREDIT  UNDER
 SUBDIVISION  FIFTY-FIVE  OF  SECTION  TWO  HUNDRED TEN-B OF THE TAX LAW,
 SUBSECTION (KKK) OF SECTION SIX HUNDRED SIX OF THE  TAX  LAW,  OR  BOTH,
 CLAIMED BY SUCH EMPLOYER OF A VOLUNTEER FIREFIGHTER.
   §  6.  This  act shall take effect on the thirtieth day after it shall
 have become a law and shall apply to  taxable  years  beginning  on  and
 after  January  1,  2023.  Effective immediately the addition, amendment
 and/or repeal of any rule or regulation necessary for the implementation
 of this act on its effective date are authorized to be made on or before
 such date.