Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Feb 12, 2025 |
referred to transportation |
Assembly Bill A5221
2025-2026 Legislative Session
Sponsored By
TAGUE
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
Actions
co-Sponsors
Joe DeStefano
Brian D. Miller
Robert Smullen
Stephen Hawley
2025-A5221 (ACTIVE) - Details
2025-A5221 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5221 2025-2026 Regular Sessions I N A S S E M B L Y February 12, 2025 ___________ Introduced by M. of A. TAGUE, DeSTEFANO, MILLER, SMULLEN, HAWLEY, WALSH, PALMESANO -- read once and referred to the Committee on Transportation AN ACT to amend the tax law, in relation to providing a state income tax exemption 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 (i) of section 601 of the tax law is relettered subsection (j) and a new subsection (i) is added to read as follows: (I) VOLUNTEER FIREFIGHTERS AND VOLUNTEER AMBULANCE WORKERS. 1. NOTWITHSTANDING THE PROVISIONS OF SUBSECTIONS (A), (B), (C) AND (D) OF THIS SECTION AND ANY OTHER PROVISION OF THIS ARTICLE, FOR TAXABLE YEARS BEGINNING AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SIX, THE GROSS INCOME SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE REGARDLESS OF WHETHER SUCH INCOME IS SUBJECT TO FEDERAL INCOME TAXATION TO EACH RESIDENT OF THE STATE WHO HAS QUALIFYING SERVICE IN THE TAXABLE YEAR FOR WHICH THE EXEMPTION IS CLAIMED AS A VOLUNTEER FIREFIGHTER AS DEFINED IN SUBDIVI- SION ONE OF SECTION THREE OF THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW OR A VOLUNTEER AMBULANCE WORKER AS DEFINED IN SUBDIVISION ONE OF SECTION THREE OF THE VOLUNTEER AMBULANCE WORKERS' BENEFIT LAW OR AS A MEMBER OF A VOLUNTEER EMERGENCY MEDICAL SERVICES PERSONNEL SQUAD. 2. FOR THE PURPOSES OF THIS SUBSECTION "QUALIFYING SERVICE" SHALL MEAN SERVICE WHERE SUCH PERSON HAS BEEN A MEMBER IN GOOD STANDING WITH A VOLUNTEER FIRE DEPARTMENT OR VOLUNTEER AMBULANCE SERVICE FOR A MINIMUM OF ONE YEAR, HAS COMPLETED ALL REQUIRED TRAINING COURSES AS REQUIRED BY THE STATE OF NEW YORK AND IS CERTIFIED BY THE CHIEF EMERGENCY SERVICE COORDINATOR OF THE COUNTY THAT THE VOLUNTEER FIRE DEPARTMENT OR THE VOLUNTEER AMBULANCE SERVICE SERVES AND HAS ATTENDED AT LEAST FIFTY-FIVE PERCENT OF THE ACTIVITIES OF THE VOLUNTEER FIRE DEPARTMENT OR THE VOLUN- TEER AMBULANCE SERVICE THAT SUCH PERSON IS A MEMBER OF. § 2. This act shall take effect immediately and shall apply to all taxable years beginning on or after January 1, 2026. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01110-01-5
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