senate Bill S6635

Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $1200

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 07 / Mar / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Summary

Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $1200; must be in good standing for a minimum of five years and maintain continued eligibility.

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Bill Details

See Assembly Version of this Bill:
A4593A
Versions:
S6635
Legislative Cycle:
2011-2012
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง606, Tax L
Versions Introduced in Previous Legislative Cycles:
2009-2010: A4047, A4047
2007-2008: A1784, A1784

Sponsor Memo

BILL NUMBER:S6635

TITLE OF BILL:
An act
to amend the tax law, in relation to providing for a credit against
personal income tax for volunteer firefighters and members of volunteer
ambulance corps

PURPOSE:
This bill gives state income tax credit to volunteer firefighters and
members of a volunteer ambulance corps in good standing up to $1,200.

SUMMARY:
This bill would add a new subsection (uu) to section 606 of the tax
law in order that a member of a volunteer fire department or a member
of a volunteer ambulance corps who has been a member in good standing
with a volunteer department for a minimum of 5 years and who
maintains continuous eligibility, in this state, shall be allowed a
credit against any income tax owed by such member in an amount which
is equal to the sum of $1,200 or the total amount of the tax owed by
the taxpayer if less than $1,200, whichever is lower.

JUSTIFICATION:
Volunteer firefighters and ambulance corps do not receive compensation
for the vital civic duty they render communities statewide. Due to
the threat of serious injury associated with these services, and to
the free and very valuable public service they provide, a tax
incentive is certainly warranted for those individuals. Many
localities have granted certain volunteer firefighters and ambulance
workers a real property tax exemption for the performance of such
services on a regular and long term basis. Although a valuable public
regard for their service, many volunteer firefighters and ambulance
corps workers, especially younger ones. do not own a home and hence
cannot benefit from such a program. This income tax credit would
uniformly benefit nearly all such volunteers, and would provide an
important new recruitment tool to attract new volunteer firefighters
and ambulance corps workers into this critical public service.

LEGISLATIVE HISTORY:
None.

FISCAL IMPACT:
Minimal to State.

EFFECTIVE DATE:
This act would take effect on January 1, 2013 and shall apply to
taxable years beginning on or after such date. Effective immediately
the commissioner of taxation and finance is authorized to promulgate
any and all rules and regulations and take any other measures
necessary to implement this act on its effective date on or before
such date.

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

                                  6635

                            I N  S E N A T E

                              March 7, 2012
                               ___________

Introduced  by  Sen. RITCHIE -- 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  for  a  credit
  against  personal income tax for volunteer firefighters and members of
  volunteer ambulance corps

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

  Section  1.  Section  606  of  the  tax law is amended by adding a new
subsection (uu) to read as follows:
  (UU) VOLUNTEER FIREFIGHTERS AND MEMBERS OF VOLUNTEER  AMBULANCE  CORPS
SERVICE  CREDIT.  IN THE CASE OF A MEMBER OF A VOLUNTEER FIRE DEPARTMENT
OR A MEMBER OF A VOLUNTEER AMBULANCE CORPS WHO HAS BEEN A MEMBER IN GOOD
STANDING WITH A VOLUNTEER DEPARTMENT FOR A MINIMUM OF FIVE YEARS AND WHO
MAINTAINS CONTINUOUS ELIGIBILITY, IN THIS STATE, THERE SHALL BE  ALLOWED
A  CREDIT  AGAINST ANY INCOME TAX OWED BY SUCH MEMBER IN AN AMOUNT WHICH
IS EQUAL TO THE SUM OF ONE THOUSAND TWO HUNDRED  DOLLARS  OR  THE  TOTAL
AMOUNT  OF  THE  TAX  OWED BY THE TAXPAYER IF LESS THAN ONE THOUSAND TWO
HUNDRED DOLLARS, WHICHEVER IS LOWER.
  S 2. This act shall take effect January 1, 2013  and  shall  apply  to
taxable years beginning on or after such date. Effective immediately the
commissioner of taxation and finance is authorized to promulgate any and
all  rules  and  regulations  and  take  any other measures necessary to
implement this act on its effective date on or before such date.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04750-03-2

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