senate Bill S2090A

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

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
2009-2010: S3264

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Sponsor Memo

BILL NUMBER:S2090A

TITLE OF BILL: An act to amend the tax law, in relation to the volun-
teer firefighters' and ambulance workers' credit, and to repeal para-
graph 2 of subsection (e-1) of section 606 of the tax law relating ther-
eto

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 volun-
teer 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 volun-
teers put in and the savings that local governments realize - estimated
at $2.9 billion annually from having volunteer fire and ambulance compa-
nies, it would seem only fair to allow them to receive both the tax
credit and a tax exemption.

LEGISLATIVE HISTORY:

2013- S. 2090 Passed Senate/A. 2444 Ways and Means Committee,

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:

Immediate and shall apply to taxable years beginning on or after January
1, 2016.

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

                                 2090--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 10, 2013
                               ___________

Introduced  by  Sens.  GRIFFO,  AVELLA,  MAZIARZ,  RANZENHOFER, RITCHIE,
  SEWARD, ZELDIN -- read twice and ordered printed, and when printed  to
  be  committed  to the Committee on Investigations and Government Oper-
  ations -- recommitted to the Committee on Investigations  and  Govern-
  ment  Operations 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, 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, 2016.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06446-02-4

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