NY State Senate Bill 2009-S1359

Senate Bill S1359

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 Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 30, 2010	print number 1359a
Mar 30, 2010	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)

2009-S1359 - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L

2009-S1359 - 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".

2009-S1359 - 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.

2009-S1359 - Bill Text download pdf

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

                                  1359

                       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

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 TEN, 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;
  (8) NINE HUNDRED DOLLARS FOR EIGHT  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE;
  (9)  ONE  THOUSAND  DOLLARS  FOR  NINE YEARS OF CONSECUTIVE QUALIFYING
SERVICE; OR

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07244-01-9

S. 1359                             2

  (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, 2010.

2009-S1359A (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L

2009-S1359A (ACTIVE) - Summary

2009-S1359A (ACTIVE) - 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.

2009-S1359A (ACTIVE) - Bill Text download pdf

                            
                    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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