senate Bill S2111A

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:S2111A

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 a State income tax credit to volunteer
firefighters and members of a volunteer ambulance corps in good
standing up to $1,200.

SUMMARY OF PROVISIONS: This bill would add a new subsection (xx) 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: S.6635 of 2012 - Referred to Investigations and
Government Operations

FISCAL IMPLICATIONS: Minimal to State.

EFFECTIVE DATE: This act would take effect on the first of January
next succeeding the date on which it shall have become a law 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--A

                       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 -- recommitted to the  Committee  on
  Investigations  and  Government  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 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.  Subsections (yy) and (zz) of section 606 of the  tax  law,
as  relettered  by section 5 of part H of chapter 1 of the laws of 2003,
are relettered subsections (yyy) and (zzz) and a new subsection (xx)  is
added to read as follows:
  (XX)  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 on the first of January next succeed-
ing the date on which it shall have become law and shall apply to  taxa-
ble  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.
                                                           LBD06271-03-4

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