senate Bill S1359A

2009-2010 Legislative Session

Provides tax credit to certain volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Mar 30, 2010 print number 1359a
amend and recommit to investigations and government operations
Jan 06, 2010 referred to investigations and government operations
Apr 28, 2009 reported and committed to finance
Jan 28, 2009 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

S1359 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

S1359 - Bill Texts

view summary

Provides tax credit to certain volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel of up to one thousand one hundred dollars for qualifying service; defines "qualifying service".

view sponsor memo
BILL NUMBER: S1359

TITLE OF BILL :

An act to amend the tax law, in relation to providing tax credits to
volunteer firefighters, volunteer ambulance workers and volunteer
emergency medical personnel under certain circumstances


PURPOSE :

To give a tax credit to volunteer firefighters, volunteer ambulance
workers and volunteer emergency personnel where qualifying service
level is met.

SUMMARY OF PROVISIONS :

Section 1. Section 606 of the tax law is amended by adding a new
subsection (h-1) to allow volunteer firefighters, volunteer ambulance
workers and volunteer emergency medical service personnel to receive
tax credit, for taxable years beginning on and after January first,
two thousand ten.

JUSTIFICATION :

One of the greatest difficulties confronting the volunteer services
today is recruitment and retention. Recruitment and retention are made
difficult by any number of reasons, but chief among them is the cost
of living around the state. This legislation would give a credit on
the New York State income tax for all volunteer firefighters and
volunteer ambulance corps members who are active. In order to be
active, the individual would have to attend more than 40% of the
company's activities per year. This plan calls for giving $200 a year
for service credit up to a maximum of 10 years, or a maximum of a
$1,100 credit. In order to receive the credit, the firefighter or
ambulance worker would have to be active in each and every one of
those years; in other words, if they missed a year, with the exception
of a medical excuse, they would begin on the lowest rung, and work
their way up again. This program is not retroactive. This is a
practical program, as it removes one of the reasons that people leave
fire companies and provides an incentive for volunteers. This program
is essential in rural counties. This credit may make a difference over
the course of the years from companies going from volunteer to salary.

LEGISLATIVE HISTORY :

2008: S.2593A Referred to Committee
2007: S.2593 Referred to Investigations
2006: S.953-A Referred to Finance
2005: S.953-A Referred to Investigations
2003-2004: S.1770 Referred to Investigations
2001-2002 S.4288 Referred to Investigations

FISCAL IMPLICATIONS :

To be determined.

EFFECTIVE DATE :
January 1, 2010.
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The Bill text is not available.

S1359A (ACTIVE) - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

S1359A (ACTIVE) - Bill Texts

view summary

Provides tax credit to certain volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel of up to one thousand one hundred dollars for qualifying service; defines "qualifying service".

view sponsor memo
BILL NUMBER: S1359A

TITLE OF BILL :

An act to amend the tax law, in relation to providing tax credits to
volunteer firefighters, volunteer ambulance workers and volunteer
emergency medical personnel under certain circumstances


PURPOSE :

To give a tax credit to volunteer firefighters, volunteer ambulance
workers and volunteer emergency personnel where qualifying service
level is met.

SUMMARY OF PROVISIONS :

Section 1. Section 606 of the tax law is amended by adding a new
subsection (h-1) to allow volunteer firefighters, volunteer ambulance
workers and volunteer emergency medical service personnel to receive
tax credit, for taxable years beginning on and after January first,
two thousand eleven.

JUSTIFICATION :

One of the greatest difficulties confronting the volunteer services
today is recruitment and retention. Recruitment and retention are made
difficult by any number of reasons, but chief among them is the cost
of living around the state. This legislation would give a credit on
the New York State income tax for all volunteer firefighters and
volunteer ambulance corps members who are active. In order to be
active, the individual would have to attend more than 40% of the
company's activities per year. This plan calls for giving $200 a year
for service credit up to a maximum of 10 years, or a maximum of a
$1,100 credit. In order to receive the credit, the firefighter or
ambulance worker would have to be active in each and everyone of those
years; in other words, if they missed a year, with the exception of a
medical excuse, they would begin on the lowest rung, and work their
way up again. This program is not retroactive. This is a practical
program, as it removes one of the reasons that people leave fire
companies and provides an incentive for volunteers. This program is
essential in rural counties. This credit may make a difference over
the course of the years from companies going from volunteer to salary.

LEGISLATIVE HISTORY :
2008: S.2593A Referred to Committee
2007: S.2593 Referred to Investigations
2006: S.953A Referred to Finance
2005: S.953A Referred to Investigations
2003-04: S.1770 Referred to Investigations
2001-02: S.4288 Referred to Investigations

FISCAL IMPLICATIONS :
To be determined.

EFFECTIVE DATE :
January 1, 2011.
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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1359--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            January 28, 2009
                               ___________

Introduced  by  Sen.  C. JOHNSON  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government  Operations  --  recommitted  to  the Committee on Investi-
  gations 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  tax  credits  to
  volunteer  firefighters,  volunteer  ambulance  workers  and volunteer
  emergency medical personnel under certain circumstances

  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 (h-1) to read as follows:
  (H-1) VOLUNTEER FIREFIGHTERS', VOLUNTEER AMBULANCE WORKERS' AND VOLUN-
TEER EMERGENCY MEDICAL SERVICE PERSONNEL  CREDIT.    FOR  TAXABLE  YEARS
BEGINNING  ON AND AFTER JANUARY FIRST, TWO THOUSAND ELEVEN, A CREDIT, IN
THE AMOUNTS OF:
  (1) TWO HUNDRED DOLLARS FOR ONE YEAR OF QUALIFYING SERVICE;
  (2) THREE HUNDRED DOLLARS FOR  TWO  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE;
  (3)  FOUR  HUNDRED  DOLLARS  FOR THREE YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
  (4) FIVE HUNDRED DOLLARS FOR  FOUR  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE;
  (5)  SIX  HUNDRED  DOLLARS  FOR  FIVE  YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
  (6) SEVEN HUNDRED DOLLARS FOR  SIX  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE;
  (7)  EIGHT  HUNDRED  DOLLARS FOR SEVEN YEARS OF CONSECUTIVE QUALIFYING
SERVICE;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07244-02-0

S. 1359--A                          2

  (8) NINE HUNDRED DOLLARS FOR EIGHT  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE;
  (9)  ONE  THOUSAND  DOLLARS  FOR  NINE YEARS OF CONSECUTIVE QUALIFYING
SERVICE; OR
  (10) ONE THOUSAND ONE HUNDRED DOLLARS FOR TEN OR MORE YEARS OF CONSEC-
UTIVE QUALIFYING SERVICE;
SHALL BE ALLOWED AGAINST THE TAX IMPOSED BY SECTION SIX HUNDRED  ONE  OF
THIS PART, TO EACH RESIDENT OF THE STATE WHO SERVES AS A VOLUNTEER FIRE-
FIGHTER  AS DEFINED IN SUBDIVISION ONE OF SECTION THREE OF THE VOLUNTEER
FIREFIGHTERS' BENEFIT LAW OR A VOLUNTEER AMBULANCE WORKER AS DEFINED  IN
SUBDIVISION  ONE  OF  SECTION  THREE OF THE VOLUNTEER AMBULANCE WORKERS'
BENEFIT LAW OR AS A MEMBER OF A  VOLUNTEER  EMERGENCY  MEDICAL  SERVICES
PERSONNEL  SQUAD.  IF A VOLUNTEER DEPARTMENT MEMBER HAS A YEAR WHERE THE
QUALIFYING SERVICE LEVEL IS NOT MET, THEN HE OR SHE  SHALL  RECEIVE  THE
CREDIT  PROVIDED  FOR  IN PARAGRAPH ONE OF THIS SUBSECTION THE NEXT TIME
THEY HAVE A QUALIFYING SERVICE YEAR.
  FOR THE PURPOSES OF THIS SUBSECTION "QUALIFYING  SERVICE"  SHALL  MEAN
SERVICE  WHERE  SUCH  PERSON  HAS  BEEN A MEMBER IN GOOD STANDING WITH A
VOLUNTEER DEPARTMENT FOR A  MINIMUM  OF  ONE  YEAR,  HAS  COMPLETED  ALL
REQUIRED  TRAINING  COURSES  AS REQUIRED BY THE STATE OF NEW YORK AND IS
CERTIFIED BY THE CHIEF EMERGENCY SERVICE COORDINATOR OF THE COUNTY  THAT
THE  VOLUNTEER DEPARTMENT SERVES TO HAVE ATTENDED AT LEAST FORTY PERCENT
OF THE ACTIVITIES OF THE VOLUNTEER DEPARTMENT THAT HE OR SHE IS A MEMBER
OF.
  S 2. This act shall take effect January 1, 2011.

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