Senate Bill S7286

2023-2024 Legislative Session

Relates to tax credits for volunteer firefighters and volunteer ambulance workers

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee


  • 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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Bill Amendments

co-Sponsors

2023-S7286 - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L; amd §466-a, RPT L

2023-S7286 - Summary

Provides that for taxable years beginning on and after January first, two thousand twenty-four, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.

2023-S7286 - Sponsor Memo

2023-S7286 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7286
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               May 19, 2023
                                ___________
 
 Introduced  by Sen. MARTINEZ -- 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, in relation to tax  credits  for  volunteer
   firefighters and volunteer ambulance workers
 
   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 ambulance workers' credit. (1) For
 taxable years beginning on and after January first, two  thousand  seven
 AND  BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-FOUR, a resident taxpayer
 who serves 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 shall be  allowed  a
 credit  against  the  tax  imposed  by this article equal to two hundred
 dollars.  FOR TAXABLE YEARS BEGINNING ON AND AFTER  JANUARY  FIRST,  TWO
 THOUSAND TWENTY-FOUR, 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 EIGHT HUNDRED DOLLARS. In order to
 receive this credit a volunteer firefighter or volunteer ambulance work-
 er must have been active for the entire taxable year for which the cred-
 it is sought.
   (2) [If] FOR TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST,  TWO  THOU-
 SAND  TWENTY-FOUR,  IF a taxpayer receives a real property tax exemption
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11501-01-3
              

co-Sponsors

2023-S7286A (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L; amd §466-a, RPT L

2023-S7286A (ACTIVE) - Summary

Provides that for taxable years beginning on and after January first, two thousand twenty-four, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.

2023-S7286A (ACTIVE) - Sponsor Memo

2023-S7286A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7286--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               May 19, 2023
                                ___________
 
 Introduced  by  Sens. MARTINEZ, ASHBY, BORRELLO, GALLIVAN, GRIFFO, HELM-
   ING, MAY, MURRAY, RHOADS,  THOMAS,  WEBB,  WEBER  --  read  twice  and
   ordered  printed, and when printed to be committed to the Committee on
   Budget and Revenue -- recommitted  to  the  Committee  on  Budget  and
   Revenue  in  accordance  with  Senate  Rule  6,  sec.  8  -- committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN ACT to amend the tax law and the real property tax law,  in  relation
   to  tax  credits  for  volunteer  firefighters and volunteer ambulance
   workers
 
   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 ambulance workers' credit.  (1)  For
 taxable  years  beginning on and after January first, two thousand seven
 AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-FOUR, a resident  taxpayer
 who  serves 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 shall be allowed a
 credit against the tax imposed by this  article  equal  to  two  hundred
 dollars.    FOR  TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO
 THOUSAND TWENTY-FOUR, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11501-05-4
              

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