S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4761
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 23, 2023
                                ___________
 
 Introduced by M. of A. NORRIS -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to  amend the tax law and the state finance law, in relation to
   establishing the New York state local emergency services  account  for
   reimbursement for certain expenses

   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 LOCAL
 EMERGENCY SERVICES ACCOUNT ESTABLISHED PURSUANT TO SECTION  NINETY-NINE-
 QQ OF THE STATE FINANCE LAW; and
   § 2. The state finance law is amended by adding a new section 99-qq to
 read as follows:
   §  99-QQ. NEW YORK STATE LOCAL EMERGENCY SERVICES 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 LOCAL EMERGENCY SERVICES 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  LOCAL
 EMERGENCY SERVICES ACCOUNT SHALL BE USED TO:  REIMBURSE COUNTY AND OTHER
 MUNICIPAL  FIRE,  POLICE  AND  EMERGENCY  MEDICAL  SERVICES DEPARTMENTS,
 VOLUNTEER FIRE COMPANIES, VOLUNTEER  FIRE  DEPARTMENTS,  VOLUNTEER  FIRE
 DISTRICTS,  VOLUNTEER FIRE PROTECTION DISTRICTS AND NOT-FOR-PROFIT EMER-
 GENCY MEDICAL SERVICES FOR EXPENSES INCURRED RELATED TO  PROCUREMENT  OF
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09627-01-3
              

 A. 4761                             2
 
 ANY  EQUIPMENT INCLUDING RADIO AND COMMUNICATION ITEMS, APPARATUS, VEHI-
 CLES INCLUDING SNOWMOBILES, ALL TERRAIN VEHICLES, AND  BOATS,  GOODS  OR
 SERVICES  RELATED  TO  THE  RENOVATION  OF  ANY  BUILDINGS, AND PERSONAL
 PROTECTIVE  EQUIPMENT INCLUDING BUT NOT BE LIMITED TO, FACE SHIELDS, EYE
 PROTECTION, ISOLATION GOWNS, FACE MASKS, RESPIRATORS, AND TURNOUT GEAR.
   (B) SUCH REIMBURSEMENTS SHALL ONLY BE MADE UPON APPLICATION BY A COUN-
 TY OR OTHER MUNICIPAL FIRE, POLICE OR EMERGENCY MEDICAL SERVICES DEPART-
 MENT VOLUNTEER FIRE COMPANY, DEPARTMENT,  DISTRICT,  OR  NON-PROFIT  EMS
 SERVICE  TO  THE NEW YORK STATE DIVISION OF HOMELAND SECURITY. THE DIVI-
 SION OF HOMELAND SECURITY MAY REQUIRE SUBMISSION OF  DOCUMENTATION  WITH
 AN APPLICATION FOR REIMBURSEMENT AS IT DEEMS NECESSARY.
   § 3. This act shall take effect immediately.