S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5157
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 3, 2023
                                ___________
 
 Introduced  by  M.  of  A.  PALMESANO,  ANGELINO, BLANKENBUSH, BRABENEC,
   BYRNES, DeSTEFANO, DiPIETRO, GALLAHAN,  HAWLEY,  LEMONDES,  MANKTELOW,
   MIKULIN,  MORINELLO,  NORRIS, REILLY, SAYEGH, SIMPSON, SMULLEN, TAGUE,
   ZEBROWSKI  --  Multi-Sponsored  by  --  M.  of  A.  BARCLAY,   FRIEND,
   J. M. GIGLIO, MILLER, WALSH -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT to amend the tax law, the insurance law, the vehicle and traffic
   law and the education law, in relation to enacting the  omnibus  emer-
   gency services volunteer incentive act
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Short title. This act shall be known and may  be  cited  as
 the "omnibus emergency services volunteer incentive act".
   §  2. Paragraphs 1 and 3 of subsection (e-1) of section 606 of the tax
 law, paragraph 1 as added by section 1 of part U of chapter  62  of  the
 laws  of 2006 and paragraph 3 as added by section 4 of part N of chapter
 61 of the laws of 2006, are amended to read as follows:
   (1) For taxable years beginning on and after January first, two  thou-
 sand  seven, 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 two hundred dollars. 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.  FOR
 TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND  TWENTY-
 SIX,  A VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBULANCE WORKER WHO HAS BEEN
 ACTIVE FOR FOUR OR MORE CONSECUTIVE TAXABLE YEARS SHALL  BE  ALLOWED  AN
 ADDITIONAL CREDIT EQUAL TO FOUR HUNDRED DOLLARS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08497-01-3
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   (3)  In the case of a husband and wife who file a joint return and who
 both individually qualify for the  credit  under  this  subsection,  the
 amount of the credit allowed shall be four hundred dollars.  FOR TAXABLE
 YEARS  BEGINNING  ON  OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SIX, A
 HUSBAND AND WIFE WHO FILE A JOINT RETURN AND WHO BOTH INDIVIDUALLY QUAL-
 IFY  FOR  THE ADDITIONAL CREDIT UNDER THIS SUBSECTION, THE AMOUNT OF THE
 ADDITIONAL CREDIT SHALL BE EIGHT HUNDRED DOLLARS.
   § 3. Section 606 of the tax law is amended by adding a new  subsection
 (e-3) to read as follows:
   (E-3)  VOLUNTEER  FIREFIGHTERS' AND AMBULANCE WORKERS' CREDIT FOR FOUR
 OR MORE YEARS OF SERVICE. (1) FOR TAXABLE YEARS COMMENCING ON  OR  AFTER
 JANUARY  FIRST,  TWO  THOUSAND  TWENTY-SIX,  A RESIDENT TAXPAYER WHO HAS
 SERVED AS AN ACTIVE VOLUNTEER FIREFIGHTER 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  FOR  FOUR  OR  MORE
 CONSECUTIVE  YEARS  SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY
 THIS ARTICLE EQUAL TO FOUR HUNDRED DOLLARS. IN  ORDER  TO  RECEIVE  THIS
 CREDIT  A  VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBULANCE WORKER MUST HAVE
 BEEN ACTIVE FOR THE ENTIRE FOUR OR MORE CONSECUTIVE  TAXABLE  YEARS  FOR
 WHICH THE CREDIT IS SOUGHT.
   (2)  IF  A TAXPAYER RECEIVES A REAL PROPERTY TAX EXEMPTION RELATING TO
 SUCH SERVICE UNDER TITLE TWO OF ARTICLE FOUR OF THE  REAL  PROPERTY  TAX
 LAW, SUCH TAXPAYER SHALL NOT BE ELIGIBLE FOR THIS CREDIT.
   (3)  IN THE CASE OF A HUSBAND AND WIFE WHO FILE A JOINT RETURN AND WHO
 BOTH INDIVIDUALLY QUALIFY FOR THE  CREDIT  UNDER  THIS  SUBSECTION,  THE
 AMOUNT OF THE CREDIT SHALL BE EIGHT HUNDRED DOLLARS.
   (4)  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.
   § 4. Paragraph 2 of subsection (f) of section 9104  of  the  insurance
 law, as amended by chapter 293 of the laws of 1988, is amended and a new
 paragraph 3 is added to read as follows:
   (2)  the fire department when such tax is not required under paragraph
 four of subsection (a) of this section to be distributed to fire  compa-
 nies[.], OR
   (3) THE FIRE COMPANY OR FIRE DEPARTMENT RECEIVING THE SAME, TO USE FOR
 RECRUITMENT AND RETENTION PURPOSES, INCLUDING, BUT NOT LIMITED TO, TOTAL
 OR  PARTIAL  CONTRIBUTION TO THE COST OF PARTICIPATION IN A PLAN FOR THE
 PROVISION OF MEDICAL, SURGICAL AND HOSPITAL SERVICES OR INSURANCE.
   § 5. Subparagraph (B) of paragraph 3 of subsection (d) of section 9105
 of the insurance law, as amended by chapter 293 of the laws of 1988,  is
 amended and a new subparagraph (C) is added to read as follows:
   (B)  the  fire department when such tax is not required under subpara-
 graph (E) of paragraph two of this subsection to be distributed to  fire
 companies[.], OR
   (C) THE FIRE COMPANY OR FIRE DEPARTMENT RECEIVING THE SAME, TO USE FOR
 RECRUITMENT  AND RETENTION PURPOSES, INCLUDING BUT NOT LIMITED TO, TOTAL
 OR PARTIAL CONTRIBUTION TO THE COST OF PARTICIPATION IN A PLAN  FOR  THE
 PROVISION OF MEDICAL, SURGICAL AND HOSPITAL SERVICES OR INSURANCE.
   §  6.  Subdivision  6 of section 401 of the vehicle and traffic law is
 amended by adding a new paragraph f to read as follows:
   F. NOTWITHSTANDING ANY PROVISION OF THIS CHAPTER OR ANY OTHER  LAW  TO
 THE  CONTRARY,  ANY  MOTOR  VEHICLE OWNED BY A VOLUNTEER FIREFIGHTER, AS
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 DEFINED IN SECTION THREE OF THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW,  OR
 A  VOLUNTEER AMBULANCE WORKER, AS DEFINED IN SECTION THREE OF THE VOLUN-
 TEER AMBULANCE WORKERS' BENEFIT LAW, AND USED BY SUCH VOLUNTEER  IN  THE
 PERFORMANCE OF HIS OR HER DUTIES AS A VOLUNTEER FIREFIGHTER OR VOLUNTEER
 AMBULANCE  WORKER  SHALL  BE  EXEMPT FROM ALL MOTOR VEHICLE REGISTRATION
 FEES AND FROM ANY VEHICLE USE OR OTHER TAX  BASED  UPON  THE  WEIGHT  OR
 VALUE OF SUCH MOTOR VEHICLE.
   § 7. Subdivision 3 of section 404-b of the vehicle and traffic law, as
 amended  by  chapter  277  of  the  laws  of 1991, is amended to read as
 follows:
   3. A distinctive plate issued pursuant to this section shall be issued
 in the same manner as other number plates upon payment  of  the  regular
 registration  fee  prescribed by section four hundred one of this [chap-
 ter] ARTICLE and an initial one time service charge of fifteen  dollars;
 PROVIDED,  HOWEVER,  NO SUCH REGISTRATION FEE OR SERVICE CHARGE SHALL BE
 IMPOSED FOR A MOTOR VEHICLE USED  BY  A  VOLUNTEER  FIREFIGHTER  IN  THE
 PERFORMANCE OF HIS OR HER DUTIES.
   § 8. Subdivision 3 of section 404-f of the vehicle and traffic law, as
 amended  by  chapter  277  of  the  laws  of 1991, is amended to read as
 follows:
   3. A distinctive plate issued pursuant to this section shall be issued
 in the same manner as other number plates upon payment  of  the  regular
 registration  fee  prescribed by section four hundred one of this [chap-
 ter] ARTICLE and an additional annual service charge of fifteen dollars;
 PROVIDED, HOWEVER, NO SUCH REGISTRATION FEE OR SERVICE CHARGE  SHALL  BE
 IMPOSED  FOR  A  MOTOR VEHICLE USED BY A MEMBER OF A VOLUNTEER AMBULANCE
 SERVICE IN THE PERFORMANCE OF HIS OR HER DUTIES.
   § 9. The education law is amended by adding a  new  section  669-i  to
 read as follows:
   §  669-I.  VOLUNTEER RECRUITMENT SERVICE LOAN FORGIVENESS PROGRAM.  1.
 PURPOSE. THE CORPORATION IS AUTHORIZED, WITHIN AMOUNTS  APPROPRIATED  OR
 OTHERWISE  LAWFULLY  AVAILABLE  FROM  ANY  OTHER  SOURCE, TO ESTABLISH A
 RECRUITMENT LOAN FORGIVENESS PROGRAM FOR VOLUNTEER ORGANIZATIONS.
   2. ELIGIBILITY. THE CORPORATION  MAY  GRANT  SUCH  AWARDS  WITHIN  THE
 AMOUNTS APPROPRIATED FOR SUCH PURPOSE AND BASED ON AVAILABILITY OF FUNDS
 ACCORDING  TO  A  SCHEDULE  TO  BE  DETERMINED BY THE CORPORATION IN THE
 FOLLOWING MANNER:
   A.  VOLUNTEER  ORGANIZATIONS,  INCLUDING  AN  "AMBULANCE  COMPANY"  AS
 DEFINED IN SECTION THREE OF THE VOLUNTEER AMBULANCE WORKERS' BENEFIT LAW
 OR  "FIRE  COMPANY"  AS  DEFINED IN SECTION THREE OF THE VOLUNTEER FIRE-
 FIGHTERS' BENEFIT LAW, MAY ANNUALLY SUBMIT NO MORE THAN  THREE  APPLICA-
 TIONS TO THE CORPORATION;
   B.  VOLUNTEER  ORGANIZATIONS  SUBMITTING  APPLICATIONS SHALL DEVELOP A
 POLICY FOR ELECTING THE CANDIDATES THAT WILL BE FORWARDED TO THE  CORPO-
 RATION.  A VOLUNTEER ORGANIZATION THAT SUBMITS MORE THAN ONE APPLICATION
 SHALL LIST THE CANDIDATES IN ORDER OF PRIORITY;
   C. THE CORPORATION SHALL DESIGNATE A DATE BY  WHICH  ALL  APPLICATIONS
 SHALL BE RECEIVED BY THE CORPORATION;
   D.  THE CORPORATION SHALL AWARD VOLUNTEER RECRUITMENT LOAN FORGIVENESS
 BENEFITS TO ALL ELIGIBLE APPLICANTS UNLESS THE  NUMBER  OF  APPLICATIONS
 RECEIVED  ARE  GREATER  THAN  THE  FUNDING AVAILABLE FOR THE PROGRAM, IN
 WHICH CASE THE CORPORATION SHALL DEVELOP A RANDOM SYSTEM  FOR  SELECTING
 THE RECIPIENTS. IF FUNDS REMAIN AVAILABLE IN THE PROGRAM AFTER AN ELIGI-
 BLE  APPLICANT  FROM  EACH  VOLUNTEER ORGANIZATION THAT HAS SUBMITTED AN
 ELIGIBLE CANDIDATE HAS BEEN AWARDED ONE LOAN FORGIVENESS AWARD, THEN THE
 CORPORATION MAY AWARD AN ADDITIONAL LOAN FORGIVENESS AWARD TO APPLICANTS
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 FROM VOLUNTEER ORGANIZATIONS THAT HAVE SUBMITTED MORE THAN ONE  ELIGIBLE
 CANDIDATE.  THE  CORPORATION SHALL DEVELOP A RANDOM SYSTEM FOR SELECTING
 THE RECIPIENTS OF ANY SUCH ADDITIONAL AWARDS;
   E.  A RECIPIENT OF THE VOLUNTEER RECRUITMENT LOAN FORGIVENESS BENEFITS
 SHALL  AUTOMATICALLY  CONTINUE  TO  RECEIVE  THE  BENEFIT  ONCE  AWARDED
 PROVIDED  THAT  THE  RECIPIENT  REMAINS COMPLIANT WITH THE PROVISIONS OF
 THIS SECTION, AND FUNDING IS AVAILABLE. IF THERE IS A  SHORTAGE  IN  THE
 FUNDING  AVAILABLE,  FUNDS SHALL BE AWARDED BASED ON A ONE PER ORGANIZA-
 TION BASIS BEFORE ANY ADDITIONAL AWARDS ARE RECEIVED BY APPLICANTS  FROM
 A VOLUNTEER ORGANIZATION WHERE MORE THAN ONE MEMBER RECEIVED AN AWARD;
   F.  THE CORPORATION SHALL DEVELOP A SYSTEM FOR CERTIFYING ON AN ANNUAL
 BASIS THAT THE RECIPIENT IS COMPLIANT WITH THE CONDITIONS ENUMERATED  IN
 THIS  SECTION PRIOR TO RECEIVING THE VOLUNTEER RECRUITMENT LOAN FORGIVE-
 NESS BENEFIT, INCLUDING BUT NOT LIMITED TO:
   (I) MEMBERSHIP IN, AND MAINTENANCE OF AN ACTIVE VOLUNTEER STATUS IN  A
 VOLUNTEER  ORGANIZATION  FOR  NOT  LESS THAN ONE YEAR AT THE TIME OF THE
 INITIAL AWARD;
   (II) GRADUATION FROM A DEGREE PRODUCING CURRICULUM; AND
   G. UPON THE RECIPIENT'S ATTAINMENT OF LOAN REPAYMENT OR  CESSATION  OF
 STATUS  AS  A VOLUNTEER WITH THE VOLUNTEER ORGANIZATION, WHICHEVER COMES
 FIRST, THE BENEFIT PROVIDED BY THIS SECTION SHALL BE  DISCONTINUED.  THE
 BENEFIT  PROVIDED BY THIS SECTION SHALL BE SUSPENDED AT THE DIRECTION OF
 THE CORPORATION FOR A RECIPIENT'S FAILURE TO  CONTINUE  TO  SERVE  AS  A
 VOLUNTEER  WITH THE VOLUNTEER ORGANIZATION, OR FOR THE FAILURE TO COMPLY
 WITH ANY PROVISION OF THIS SECTION.
   3. AMOUNT. UNLESS OTHERWISE PROVIDED FOR IN THIS SECTION, THE  BENEFIT
 FOR  THE  VOLUNTEER  RECRUITMENT  LOAN FORGIVENESS AWARD SHALL BE ON THE
 TERMS AND CONDITIONS SET BY THE  CORPORATION,  PROVIDED  THAT  ANY  SUCH
 BENEFIT  SHALL  NOT  EXCEED AN AMOUNT EQUAL TO THE ANNUAL LOAN AMOUNT OF
 THE RECIPIENT, THE ANNUAL TUITION WHICH WAS CHARGED TO THE RECIPIENT  OR
 THE ANNUAL TUITION CHARGED BY THE STATE UNIVERSITY OF NEW YORK, WHICHEV-
 ER  IS  LESS.  IN  NO  CASE SHALL AN AWARD BE GRANTED FOR MORE THAN FIVE
 YEARS.
   4. RULES AND REGULATIONS. THE  CORPORATION  IS  HEREBY  AUTHORIZED  TO
 PROMULGATE ANY RULES AND REGULATIONS NECESSARY FOR THE IMPLEMENTATION OF
 THE PROVISIONS OF THIS SECTION.
   §  10.  This  act shall take effect immediately, provided however that
 sections six, seven and eight of this act shall apply to  fees,  charges
 and taxes imposed on or after such date.