S T A T E O F N E W Y O R K
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4609
2009-2010 Regular Sessions
I N A S S E M B L Y
February 5, 2009
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Introduced by M. of A. MORELLE, SCHIMMINGER, CLARK, CUSICK, WEISENBERG
-- Multi-Sponsored by -- M. of A. CHRISTENSEN, KOON, ORTIZ, PHEFFER --
read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing a modification
reducing federal adjusted gross income in determining New York
adjusted gross income for personal income tax purposes for active
volunteer firefighters and active members of volunteer ambulance
companies
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 39 to read as follows:
(39) THE SUM OF ONE THOUSAND FIVE HUNDRED DOLLARS FOR A TAXPAYER WHO
IS EITHER AN ACTIVE VOLUNTEER FIREFIGHTER OR AN ACTIVE MEMBER OF A
VOLUNTEER AMBULANCE COMPANY, EXCEPT THAT IF SUCH TAXPAYER IS AN ACTIVE
MEMBER OF BOTH A VOLUNTEER FIRE COMPANY AND A VOLUNTEER AMBULANCE COMPA-
NY, THE SUM OF TWO THOUSAND DOLLARS. IF SUCH MODIFICATION REDUCES FEDER-
AL ADJUSTED GROSS INCOME BELOW ZERO, ONLY THE PORTION OF SUCH MODIFICA-
TION THAT REDUCES FEDERAL ADJUSTED GROSS INCOME TO ZERO MAY BE CLAIMED.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law and shall apply to
taxable years which begin on or after such date; provided, however, that
effective immediately, the addition, amendment and/or repeal of any
rules or regulations necessary for the implementation of the foregoing
section of this act on its effective date is authorized and directed to
be made and completed on or before such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03467-01-9