Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 05, 2022 |
referred to ways and means |
Feb 12, 2021 |
referred to ways and means |
Assembly Bill A5206
2021-2022 Legislative Session
Sponsored By
GUNTHER
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
co-Sponsors
William Colton
Judy Griffin
Stephen Hawley
Michael J. Norris
2021-A5206 (ACTIVE) - Details
2021-A5206 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5206 2021-2022 Regular Sessions I N A S S E M B L Y February 12, 2021 ___________ Introduced by M. of A. GUNTHER, COLTON, GRIFFIN, HAWLEY, NORRIS -- 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-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 TWENTY-TWO, 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 TWENTY-TWO, 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 SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL TO FIVE HUNDRED DOLLARS. In order to receive this credit a volunteer firefighter or volunteer ambulance work- er must have been active for the entire taxable year for which the cred- it 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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