NY State Senate Bill 2009-S772

Senate Bill S772

2009-2010 Legislative Session

Provides a modification reducing federal gross income in determining New York adjusted gross income for active volunteer firefighters and volunteer ambulance members

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to investigations and government operations
Jan 15, 2009	referred to investigations and government operations

2009-S772 (ACTIVE) - Details

See Assembly Version of this Bill:: A4609
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §612, Tax L
Versions Introduced in 2011-2012 Legislative Session:: A3165

2009-S772 (ACTIVE) - Summary

Provides a modification reducing federal adjusted gross income (USAGI) in determining New York adjusted gross income (NYAGI) for state income tax purposes for active volunteer firefighters and members of volunteer ambulance companies.

2009-S772 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S772

 TITLE OF BILL :
An act to amend the tax law, in relation to providing a modification
reducing federal adjusted gross income in determining New York
adjusted gross income for personal income tax purposes for active
volunteer firefighters and active members of volunteer ambulance
companies


 PURPOSE :
This bill provides a modification reducing federal gross income in
determining New York adjusted gross income for active volunteer
firefighters and volunteer ambulance members.

 SUMMARY OF PROVISIONS :
Section 1: subsection (c) of section 612 if the Tax. Law is amended by
permitting an active volunteer firefighter or active member of an
ambulance company to deduct $1,500 from federal adjusted gross income
or if such taxpayer is an active member of both a volunteer fire
company and a volunteer ambulance company they may deduct $2,000 from
federal adjusted gross income. If such a modification reduces federal
adjusted gross income below zero, only the portion of such
modification that reduces federal adjusted gross income to zero may be
claimed.

 EXISTING LAW :
None.

 JUSTIFICATION :
Those who volunteer in our communities play a major role within
society. These individuals are dedicated to making their communities
better places to live. In recent years, however, there has been a
decline in those that volunteer for fire and ambulance companies.
Naturally, people are busier in today's hectic world and have less
time to take part in volunteer activities.

This bill would give some incentive for people who want to volunteer
in the fire and ambulance corporations within their communities. This
bill will also provide an incentive for people who are already
volunteering in the fire and ambulance corporations to continue
serving their communities.

 LEGISLATIVE HISTORY :
2007 - 2008 - Investigations, Government Operations.

 FISCAL IMPLICATIONS :
To be determined.

 EFFECTIVE DATE :
This act shall take effect on the first day of January next succeeding
the date on which it shall have become a law and shall to taxable
years which begin on or after such date.

2009-S772 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   772

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            January 15, 2009
                               ___________

Introduced  by  Sen.  ALESI  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation  to  providing  a  modification
  reducing  federal  adjusted  gross  income  in  determining  New  York
  adjusted gross income for personal  income  tax  purposes  for  active
  volunteer  firefighters  and  active  members  of  volunteer ambulance
  companies

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 39 to read as follows:
  (39) THE SUM OF ONE THOUSAND FIVE HUNDRED DOLLARS FOR A  TAXPAYER  WHO
IS  EITHER  AN  ACTIVE  VOLUNTEER  FIREFIGHTER  OR AN ACTIVE MEMBER OF A
VOLUNTEER AMBULANCE COMPANY, EXCEPT THAT IF SUCH TAXPAYER IS  AN  ACTIVE
MEMBER OF BOTH A VOLUNTEER FIRE COMPANY AND A VOLUNTEER AMBULANCE COMPA-
NY, THE SUM OF TWO THOUSAND DOLLARS. IF SUCH MODIFICATION REDUCES FEDER-
AL  ADJUSTED GROSS INCOME BELOW ZERO, ONLY THE PORTION OF SUCH MODIFICA-
TION THAT REDUCES FEDERAL ADJUSTED GROSS INCOME TO ZERO MAY BE CLAIMED.
  S 2. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law and shall apply to
taxable years which begin on or after such date; provided, however, that
effective immediately, the addition,  amendment  and/or  repeal  of  any
rules  or  regulations necessary for the implementation of the foregoing
section of this act on its effective date is authorized and directed  to
be made and completed on or before such effective date.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03467-01-9

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