S T A T E O F N E W Y O R K
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2892
2009-2010 Regular Sessions
I N A S S E M B L Y
January 21, 2009
___________
Introduced by M. of A. V. LOPEZ -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to providing a credit against
the tax on personal income for services performed as civilian patrol-
men or as auxiliary policemen
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 (qq) to read as follows:
(QQ) CREDIT FOR TAXPAYERS PARTICIPATING IN APPROVED AUXILIARY POLICE
OR FIRE FORCES OR CIVILIAN PATROL PROGRAMS OF MUNICIPALITIES. A TAXPAYER
SHALL BE ALLOWED A CREDIT, TO BE CREDITED AGAINST THE TAX IMPOSED BY
THIS ARTICLE, IN THE AMOUNT OF FIVE HUNDRED DOLLARS FOR COST AND MAINTE-
NANCE OF UNIFORMS USED IN SERVICE DURING THE TAXABLE YEAR IN AN AUXILIA-
RY POLICE OR FIRE FORCE OR CIVILIAN PATROL PROGRAM OF ANY MUNICIPALITY
INCLUDING A COUNTY, CITY, TOWN OR VILLAGE UPON PRESENTATION OF EVIDENCE
SATISFACTORY TO THE COMMISSIONER THAT SUCH TAXPAYER SERVED SATISFACTORI-
LY AS AN ACTIVE MEMBER OF SUCH FORCE OR PATROL FOR A MINIMUM PERIOD OF
FIFTY HOURS IN THE TAXABLE YEAR.
S 2. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2010.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05724-01-9