S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4237
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 6, 2023
                                ___________
 
 Introduced  by  Sen.  O'MARA -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 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.
   (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-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08497-01-3
              

 S. 4237                             2
 
 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
 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
 S. 4237                             3
 
 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
 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
 S. 4237                             4
 
 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.