senate Bill S2111

Amended

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

  • 11 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 03 / Mar / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 03 / Mar / 2014
    • PRINT NUMBER 2111A

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

Versions:
S2111
S2111A
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง606, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S6635
2009-2010: A4047
2007-2008: A1784

Sponsor Memo

BILL NUMBER:S2111

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 (vv) 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: 56635 of 2012 - referred to investigations and
government operations

FISCAL IMPACT: Minimal to State.

EFFECTIVE DAME: This act would take effect on January 1, 2014 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
________________________________________________________________________

                                  2111

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 11, 2013
                               ___________

Introduced  by  Sens. RITCHIE, BONACIC, ZELDIN -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government 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 (vv) to read as follows:
  (VV) 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, 2014  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.
                                                           LBD06271-01-3

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