Assembly Bill A3459

2023-2024 Legislative Session

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor

download bill text pdf

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Current 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

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2023-A3459 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2021-2022 Legislative Session:
A5392

2023-A3459 (ACTIVE) - Summary

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.

2023-A3459 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3459
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 3, 2023
                                ___________
 
 Introduced  by  M.  of  A.  GALLAHAN, BRABENEC, SIMPSON -- read once and
   referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in  relation  to  providing  for  a  credit
   against  personal  income  tax for volunteer firefighters who complete
   qualifications to become a training instructor

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  606  of  the  tax law is amended by adding a new
 subsection (e-3) to read as follows:
   (E-3) VOLUNTEER FIREFIGHTER  INSTRUCTOR  CERTIFICATION  CREDIT.    FOR
 TAXABLE  YEARS  BEGINNING  ON  AND AFTER JANUARY 1, TWO THOUSAND TWENTY-
 FOUR, A VOLUNTEER FIREFIGHTER WHO COMPLETES THE  MINIMUM  QUALIFICATIONS
 FOR  INSTRUCTOR CERTIFICATION AS OUTLINED IN NEW YORK STATE CODES, RULES
 AND REGULATIONS TITLE 19, SECTION 426.4, IN THIS STATE, THERE  SHALL  BE
 ALLOWED  A  CREDIT  AGAINST  INCOME TAX OWED BY SUCH PERSON IN AN AMOUNT
 WHICH IS EQUAL TO THE SUM OF FIVE HUNDRED DOLLARS OR THE TOTAL AMOUNT OF
 THE TAX OWED BY THE TAXPAYER IF LESS THAN FIVE HUNDRED DOLLARS, WHICHEV-
 ER IS LOWER.
   § 2. This act shall take effect on the first of January next  succeed-
 ing  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  addition,  amendment and/or repeal of any rule or regulation neces-
 sary for the implementation of  this  act  on  its  effective  date  are
 authorized to be made and completed on or before such effective date.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04928-01-3

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