S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2267
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 25, 2023
                                ___________
 
 Introduced  by  M. of A. NORRIS, BYRNES, MILLER, TAGUE, JENSEN, LEMONDES
   -- 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.
                                                            LBD02288-01-3
 A. 2267                             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 59 to read as follows:
   59. 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 (l) to read as follows:
 (L) VOLUNTEER FIREFIGHTER ABSENCE    AMOUNT OF CREDIT UNDER
 FOR TRAINING WAGE CREDIT             SUBDIVISION FIFTY-NINE OF
 UNDER SUBSECTION (OOO)               SECTION TWO HUNDRED TEN-B
   §  4. Section 606 of the tax law is amended by adding a new subsection
 (ooo) to read as follows:
   (OOO) 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. 2267                             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-NINE  OF  SECTION  TWO  HUNDRED TEN-B OF THE TAX LAW,
 SUBSECTION (OOO) 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,  2025.  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.