BILL NUMBER: S204

SPONSOR: KAPLAN
 
TITLE OF BILL:

An act to amend the tax law, in relation to providing for a credit
against personal income tax for volunteer firefighters and members of
volunteer ambulance corps

 
PURPOSE OF THE BILL:

This bill gives a State income tax credit to volunteer firefighters and
members of a volunteer ambulance corps in good standing up to $1,200.

 
SUMMARY OF PROVISIONS:

Section 1 amends section 606 of the Tax Law by adding a new subsection
(ccc) providing volunteer firefighters and members of volunteer ambu-
lance corps service credit. The subsection provides that member of a
volunteer fire department or a member of a volunteer ambulance corps who
has been a member in good standing with a volunteer department for a
              

minimum of 5 years and who maintains continuous eligibility, in this
State, shall be allowed a credit against any income tax owed by such
member in an amount which is equal to the sum of $1,200 or the total
amount of the tax owed by the taxpayer if less than $1,200, whichever is
lower.

Section 2 establishes the effective date.

 
JUSTIFICATION:

Volunteer firefighters and ambulance corps do not receive compensation
for the vital civic duty they render communities statewide. Due to the
threat of serious injury associated with these services and the free and
very valuable public service they provide, a tax incentive is certainly
warranted for these individuals. Many localities have granted certain
volunteer firefighters and ambulance workers a real property tax
exemption for the performance of such services on a regular and long
term basis. Although this property tax exemption is a valuable public
regard for their service, many volunteer firefighters and ambulance
corps workers, especially younger ones, do not own a home and cannot
benefit from such a program. This income tax credit would uniformly
benefit nearly all such volunteers, and would provide an important new
recruitment tool to attract new volunteer firefighters and ambulance
corps workers into this critical public service.

 
PRIOR LEGISLATIVE HISTORY:

S. 7016 of 2019/20; Referred to Senate Budget and Revenue Committee

S.756/A. 9530 of 2017/28; Referred to Senate Investigations and Govern-
ment Operations Committee

2015-2016: S.1831-A/A.4850-A

2013-2014: A.2111-A

2011-2012: S.6635/A.4593-A

 
FISCAL IMPLICATIONS:

Minimal to the State.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to taxable
years beginning on or after such date.  Effective immediately the
Commissioner of Taxation and Finance is authorized to promulgate any and
all rules and regulations and take any other measures necessary to
implement this act on its effective date on or before such date.