S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3728
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 30, 2021
                                ___________
 
 Introduced  by  Sen.  ORTT  --  read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law and the state finance law,  in  relation  to
   the  New  York state volunteer fire protection emergency reimbursement
   account for reimbursement for expenses incurred relating  to  procure-
   ment  of personal protective equipment and other expenses; and provid-
   ing for the repeal of such provisions upon expiration thereof
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Paragraph (a) of subdivision 5 of section 186-f of the tax
 law, as added by section 3 of part B of chapter 56 of the laws of  2009,
 is amended to read as follows:
   (a)  forty-one and seven-tenths of the revenues collected and received
 under this section into the [state general fund] NEW YORK  STATE  VOLUN-
 TEER  FIRE PROTECTION EMERGENCY REIMBURSEMENT ACCOUNT ESTABLISHED PURSU-
 ANT TO SECTION NINETY-NINE-II OF THE STATE FINANCE LAW; and
   § 2. The state finance law is amended by adding a new section 99-ii to
 read as follows:
   § 99-II. NEW YORK STATE VOLUNTEER FIRE PROTECTION EMERGENCY REIMBURSE-
 MENT ACCOUNT. 1. THERE IS HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE
 STATE COMPTROLLER AND THE COMMISSIONER OF THE DEPARTMENT OF TAXATION AND
 FINANCE A SPECIAL FUND TO BE KNOWN AS THE NEW YORK STATE VOLUNTEER  FIRE
 PROTECTION EMERGENCY REIMBURSEMENT ACCOUNT. MONEYS IN THIS ACCOUNT SHALL
 BE KEPT SEPARATE AND NOT COMMINGLED WITH ANY OTHER MONEYS IN THE CUSTODY
 OF THE COMPTROLLER.
   2. THE SUM EQUAL TO THE AMOUNT IDENTIFIED IN PARAGRAPH (A) OF SUBDIVI-
 SION  FIVE  OF  SECTION ONE HUNDRED EIGHTY-SIX-F OF THE TAX LAW SHALL BE
 CREDITED TO THE FUND.
   3. (A) MONIES COLLECTED AND DEPOSITED INTO THE NEW YORK  STATE  VOLUN-
 TEER  FIRE  PROTECTION EMERGENCY REIMBURSEMENT ACCOUNT SHALL BE USED TO:
 REIMBURSE VOLUNTEER FIRE COMPANIES, VOLUNTEER FIRE  DEPARTMENTS,  VOLUN-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD01803-02-1

 S. 3728                             2
 
 TEER  FIRE  DISTRICTS,  VOLUNTEER FIRE PROTECTION DISTRICTS AND NOT-FOR-
 PROFIT EMERGENCY MEDICAL  SERVICES  FOR  EXPENSES  INCURRED  RELATED  TO
 PROCUREMENT OF PERSONAL PROTECTIVE EQUIPMENT INCLUDING BUT NOT BE LIMIT-
 ED TO, FACE SHIELDS, EYE PROTECTION, ISOLATION GOWNS, FACE MASKS, RESPI-
 RATORS,  AND  TURNOUT  GEAR;  AND TO REIMBURSE VOLUNTEER FIRE COMPANIES,
 VOLUNTEER FIRE DEPARTMENTS, VOLUNTEER  FIRE  DISTRICTS,  VOLUNTEER  FIRE
 PROTECTION  DISTRICTS  AND NOT-FOR-PROFIT EMERGENCY MEDICAL SERVICES FOR
 LOST REVENUES DUE TO MUNICIPAL BUDGET CUTS  OR  RESTRICTIONS  ON  PUBLIC
 REVENUE  RAISING  EVENTS  DURING  THE STATE OF EMERGENCY DECLARED BY THE
 GOVERNOR PURSUANT TO SECTION TWENTY-NINE OF THE EXECUTIVE LAW  BEGINNING
 MARCH SEVENTH, TWO THOUSAND TWENTY.
   (B)  SUCH REIMBURSEMENTS SHALL ONLY BE MADE UPON APPLICATION BY A FIRE
 COMPANY, DEPARTMENT, DISTRICT, OR NON-PROFIT EMS SERVICE TO THE NEW YORK
 STATE DIVISION OF HOMELAND SECURITY. THE DIVISION OF  HOMELAND  SECURITY
 MAY   REQUIRE  SUBMISSION  OF  DOCUMENTATION  WITH  AN  APPLICATION  FOR
 REIMBURSEMENT AS IT DEEMS NECESSARY.
   § 3. This act shall take effect immediately;  provided,  however,  the
 provisions of this act shall expire one year after the expiration of the
 governor's declared emergency pursuant to Executive Order 202.