BILL NUMBER: S324

SPONSOR: OBERACKER
 
TITLE OF BILL:

An act to amend the tax law, in relation to providing a state income tax
exemption for volunteer firefighters and volunteer ambulance workers

 
PURPOSE:

This bill relates to providing a state income tax exemption for volun-
teer firefighters and volunteer ambulance workers.

 
SUMMARY OF PROVISIONS:

Section one of this legislation provides for an exemption of the gross
income from tax under Section 601 of the Tax Law, for each resident of
New York State who has qualifying service for which the exemption is
claimed as a volunteer firefighter, volunteer ambulance worker, or
volunteer emergency medical services personnel squad. This section also
describes the "qualifying service" requirements for the purposes of this
legislation as a member in good standing with a volunteer fire depart-
              

ment or volunteer ambulance service for a minimum of one year, who has
completed all required training courses as mandated by New York State,
is certified by the chief emergency services coordinator of the county
that they serve in, and has attended at least 55% of the activities of
the department or service he or she is a member of.

Section two of this legislation provides for an immediate effective date
and will apply to all taxable years beginning on or after January 1,
2024.

 
JUSTIFICATION:

Volunteer first responders have some of the most stressful and important
jobs in our society. Many of our communities, especially those in
upstate New York, are built on our friends and neighbors stepping up to
give of their time and energies to keep us safe.  However, the demands
and expectations being placed on these volunteers, is ever increasing,
making it particularly challenging to recruit and retain membership. Not
only do volunteer fire and ambulance workers make themselves available
24 hours a day, 365 days a year, whenever the alarm sounds, but they are
also required to meet rigorous training mandates and have to work to
raise vital funds to ensure they have the equipment needed to effec-
tively respond to all emergencies, all the while expecting nothing in
return.

This legislation is intended to provide a well-deserved benefit to our
volunteer firefighters and ambulance workers who sacrifice so much
during the performance of their duties, while also providing an incen-
tive to encourage others to join the ranks.

 
LEGISLATIVE HISTORY:

S. 5564/A.7655 of 2019 - 2020 Referred to Budget and Revenue

S.5335/A.6310 of 2020-2022 Referred to Budget and Revenue

 
FISCAL IMPLICATIONS:
To be determined. However, it is anticipated that this loss of income
tax revenue to the State of New York would be minimal compared to the
expense of switching to all-paid service if volunteer membership contin-
ues to decline.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to all taxable
years beginning on or after January 1, 2024.