Assembly Bill A7377

2023-2024 Legislative Session

Provides a tax credit to certain volunteer firefighters and volunteer ambulance workers

download bill text pdf

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Current Bill Status - Stricken


  • 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-A7377 (ACTIVE) - Details

See Senate Version of this Bill:
S5949
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A1611
2011-2012: A6795
2013-2014: A1315
2015-2016: A1576, S6062
2017-2018: A1669, S3826
2019-2020: A3479, S1178
2021-2022: A1320, S3989

2023-A7377 (ACTIVE) - Summary

Provides a tax credit to certain volunteer firefighters and volunteer ambulance workers under certain circumstances.

2023-A7377 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7377
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 18, 2023
                                ___________
 
 Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to tax  credits  for  volunteer
   firefighters,  volunteer  ambulance  workers  and  volunteer emergency
   medical personnel under certain circumstances

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subsection (e-1) of section 606 of the tax law, as added by
 section  1  of  part U of chapter 62 of the laws of 2006, paragraph 2 as
 amended by chapter 532 of the laws of 2007, paragraph  3  as  added  and
 paragraph  4  as  renumbered by section 4 of part N of chapter 61 of the
 laws of 2006, is amended to read as follows:
   (e-1) Volunteer firefighters' and VOLUNTEER ambulance workers' credit.
 (1) For taxable years beginning on and after January first, two thousand
 [seven] TWENTY-THREE, a resident taxpayer who serves as an active volun-
 teer 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  shall  be allowed a credit against the tax
 imposed by this article equal to [two] EIGHT 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.
   (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; provided,
 however (A) if the taxpayer receives such real property tax exemption in
 the two thousand seven taxable year as a result  of  making  application
 therefor  in  a  prior  year  or (B) if the taxpayer notifies his or her
 assessor in writing by December thirty-first, two thousand seven of  the
 taxpayer's intent to discontinue such real property tax exemption by not

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01127-03-3
              

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