senate Bill S2090

Amended

Relates to the volunteer firefighters' and ambulance workers' credit; repealer

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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

  • 10 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 21 / May / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 11 / Jun / 2013
    • REPORTED AND COMMITTED TO RULES
  • 11 / Jun / 2013
    • ORDERED TO THIRD READING CAL.1234
  • 17 / Jun / 2013
    • PASSED SENATE
  • 17 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 17 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 04 / Feb / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 04 / Feb / 2014
    • PRINT NUMBER 2090A
  • 29 / Apr / 2014
    • REPORTED AND COMMITTED TO FINANCE
  • 20 / May / 2014
    • 1ST REPORT CAL.834
  • 21 / May / 2014
    • 2ND REPORT CAL.
  • 28 / May / 2014
    • ADVANCED TO THIRD READING
  • 09 / Jun / 2014
    • AMENDED ON THIRD READING (T) 2090B
  • 12 / Jun / 2014
    • PASSED SENATE
  • 12 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 12 / Jun / 2014
    • REFERRED TO WAYS AND MEANS

Summary

Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service; makes technical corrections.

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Bill Details

See Assembly Version of this Bill:
A2444
Versions:
S2090
S2090A
S2090B
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Tax Law
Laws Affected:
Rpld §606 sub§ (e-l) ¶2, amd §606, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S1505A, A4358A
2009-2010: S3264, A7816
2007-2008: A9864

Sponsor Memo

BILL NUMBER:S2090

TITLE OF BILL: An act to amend the tax law, in relation to the
volunteer firefighters' and ambulance workers' credit, and to repeal
paragraph 2 of subsection (e-1) of section 606 of the tax law relating
thereto

PURPOSE: This bill would allow volunteer firefighters and ambulance
workers to receive both the volunteer firefighters and ambulance
workers tax credit and a locally enacted real property tax exemption.

SUMMARY OF PROVISIONS:

Section one repeals paragraph 2 of subsection (e-1) of section 606 of
the tax law. Section two renumbers the paragraphs 3 and 4 of
subsection (e-1) of section 606 of the tax law. Section three provides
for the effective date.

JUSTIFICATION: Our volunteer firefighters and ambulance workers
answer the emergency call no matter the weather, the conditions or the
circumstances each and every day, putting their lives on the line for
all of us. Over the past few years, the state and its municipalities
have sought to encourage more emergency volunteers through a state tax
credit and locally enacted real property tax exemptions.
Unfortunately, a quirk in the law does not allow a volunteer to
receive both a property tax exemption and the state tax credit. In an
effort to correct this, this bill would allow volunteer firefighters
and ambulance workers to receive both the tax credit - which amounts
to $200 off their income taxes - and a tax exemption which is
generally limited to, at most, a $3,000 reduction in the assessed
value of their home. Given the enormous amount of time that these
volunteers put in and the savings that local governments realize -
estimated at $2.9 billion annually from having volunteer fire and
ambulance companies, it would seem only fair to allow them to receive
both the tax credit and a tax exemption.

LEGISLATIVE HISTORY: 2011-12 - S. 1505a/A. 4358a - Passed Senate/Ways
and Means Committee -Assembly. (Veto Memo 120 - 2008)

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: Immediately and applies to taxable years beginning on
or after January 1, 2015.

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

                                  2090

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 10, 2013
                               ___________

Introduced  by  Sens. GRIFFO, MAZIARZ, RANZENHOFER, SEWARD -- read twice
  and ordered printed, and when printed to be committed to the Committee
  on Investigations and Government Operations

AN ACT to amend the tax law, in relation to the volunteer  firefighters'
  and ambulance workers' credit, and to repeal paragraph 2 of subsection
  (e-1) of section 606 of the tax law relating thereto

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

  Section 1. Paragraph 2 of subsection (e-1) of section 606 of  the  tax
law is REPEALED.
  S  2. Paragraphs 3 and 4 of subsection (e-1) of section 606 of the tax
law, paragraph 4 as renumbered by section 4 of part N of chapter  61  of
the laws of 2006, are renumbered paragraphs 2 and 3.
  S 3. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2015.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06446-01-3

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