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
              

 A. 7377                             2

 re-applying  for  such  real  property tax exemption by the next taxable
 status date, such taxpayer shall be eligible for this credit for the two
 thousand seven taxable year.
   (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] ONE  THOUSAND  SIX  hundred
 dollars.
   [(4)]  (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 eight-
 y-six of this article, provided, however, that no interest shall be paid
 thereon.
   § 2. This act shall take effect immediately.