S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4094
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 9, 2023
                                ___________
 
 Introduced  by  M.  of A. NORRIS, MORINELLO -- read once and referred to
   the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to enacting the volunteer emer-
   gency services mileage reimbursement tax credit
 
   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 (ooo) to read as follows:
   (OOO) VOLUNTEER EMERGENCY SERVICES MILEAGE REIMBURSEMENT  TAX  CREDIT.
 (1)  FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
 TWENTY-FOUR, A RESIDENT TAXPAYER WHO SERVES AS AN ACTIVE VOLUNTEER FIRE-
 FIGHTER 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 THEIR REASONABLE MILEAGE ALLOWANCE OWED FOR EACH MILE
 ACTUALLY AND NECESSARILY TRAVELED BY THE VOLUNTEER FIREFIGHTER OR VOLUN-
 TEER AMBULANCE  WORKER  WHO  UTILIZES  THEIR  PERSONAL  VEHICLE  IN  THE
 FULFILLMENT  OF  THEIR EMERGENCY RESPONSE DUTIES. THE REASONABLE MILEAGE
 ALLOWANCE SHALL NOT EXCEED THE STANDARD  TRAVEL  ALLOWANCE  FOR  MILEAGE
 ADOPTED  OR  PRESCRIBED  FOR  FEDERAL  INCOME  TAX PURPOSES. IN ORDER TO
 RECEIVE THIS CREDIT, A  VOLUNTEER  FIREFIGHTER  OR  VOLUNTEER  AMBULANCE
 WORKER  MUST  HAVE BEEN ACTIVE FOR THE ENTIRE TAXABLE YEAR FOR WHICH THE
 CREDIT IS SOUGHT AND HAVE BEEN CERTIFIED BY THE  AUTHORITY HAVING JURIS-
 DICTION FOR THE INCORPORATED VOLUNTEER FIRE COMPANY, FIRE DEPARTMENT, OR
 VOLUNTARY AMBULANCE SERVICE AS AN ENROLLED MEMBER OF  SUCH  INCORPORATED
 VOLUNTEER  FIRE  COMPANY,  FIRE    DEPARTMENT,  OR  VOLUNTARY  AMBULANCE
 SERVICE, AS DETERMINED BY THE GOVERNING BODY OF A CITY,  VILLAGE,  TOWN,
 SCHOOL DISTRICT, FIRE DISTRICT OR COUNTY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07914-01-3
 A. 4094                             2
 
              

   (2)  ANY CLAIM FOR SUCH CREDIT SHALL BE MADE IN A MANNER PRESCRIBED BY
 THE COMMISSIONER AND SHALL INCLUDE ANY SUPPORTING DOCUMENTATION  AS  THE
 COMMISSIONER DEEMS NECESSARY.
   (3)  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 HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   § 2. This act shall take effect immediately.