BILL NUMBER:A10527
TITLE OF BILL:
An act
to amend the tax law, in relation to
increasing the tax credit
to
volunteer
firefighters, volunteer ambulance workers and volunteer emergency
medical personnel under certain circumstances
PURPOSE OR GENERAL IDEA OF BILL:
To provide a larger
tax credit to
volunteer firefighters and volunteer ambulance workers and to include
credits for volunteer emergency medical personnel-under certain
circumstances.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Paragraph
1 of Subsection
(e-1) of section 606 of the tax law, as added by chapter 62 of the
laws of 2006, is amended to read as follows: Volunteer firefighters',
volunteer ambulance workers' and members of a volunteer emergency
medical services squad credit. For taxable years beginning on and
after January first two thousand seven, a resident taxpayer who
S T A T E O F N E W Y O R K
________________________________________________________________________
10527
I N A S S E M B L Y
April 2, 2010
___________
Introduced by M. of A. TEDISCO -- Multi-Sponsored by -- M. of A.
BURLING, BUTLER, CONTE, CROUCH, FITZPATRICK, KOLB, REILICH -- read
once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to increasing the tax credit 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. The subsection heading and paragraph 1 of subsection (e-1)
of section 606 of the tax law, as added by section 1 of part U of chap-
ter 62 of the laws of 2006, is amended to read as follows:
Volunteer firefighters' [and], VOLUNTEER ambulance workers' AND
MEMBERS OF A VOLUNTEER EMERGENCY MEDICAL SERVICES SQUAD credit. (1) For
taxable years beginning on and after January first, two thousand seven,
a resident taxpayer who serves as an active volunteer firefighter as
defined in subdivision one of section two hundred fifteen of the general
municipal law [or], as a volunteer ambulance worker as defined in subdi-
vision fourteen of section two hundred nineteen-k of the general munici-
pal law OR AS A MEMBER OF A VOLUNTEER EMERGENCY MEDICAL SERVICES SQUAD
shall be allowed a credit against the tax imposed by this article equal
to [two] THREE hundred dollars. In order to receive this credit a volun-
teer firefighter [or], volunteer ambulance worker OR MEMBER OF A VOLUN-
TEER EMERGENCY MEDICAL SERVICES SQUAD must have been active for the
entire taxable year for which the credit is sought.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15919-01-0
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