S T A T E O F N E W Y O R K
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4826
2009-2010 Regular Sessions
I N A S S E M B L Y
February 6, 2009
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Introduced by M. of A. MORELLE, SWEENEY, CUSICK, BENJAMIN, DelMONTE,
SCHIMMINGER, EDDINGTON, ORTIZ, MAGEE -- Multi-Sponsored by -- M. of A.
ALFANO, BRADLEY, CAHILL, CLARK, COLTON, COOK, DESTITO, ESPAILLAT,
GUNTHER, HOOPER, KOON, V. LOPEZ, McENENY, PAULIN, PHEFFER, RAMOS,
ROBINSON, TOWNS, WEISENBERG, WRIGHT -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing tax credits to
volunteer firefighters and volunteer ambulance workers
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' AND AMBULANCE WORKERS' CREDIT. FOR TAXA-
BLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND TEN, A
CREDIT, IN THE AMOUNT OF FIVE HUNDRED DOLLARS, SHALL BE ALLOWED AGAINST
THE TAX IMPOSED BY SECTION SIX HUNDRED ONE OF THIS PART TO EACH RESIDENT
OF THE STATE WHO SERVES AS AN ACTIVE VOLUNTEER FIREFIGHTER AS DEFINED IN
SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTEEN OF THE GENERAL MUNICIPAL
LAW OR A VOLUNTEER AMBULANCE WORKER AS DEFINED IN SUBDIVISION FOURTEEN
OF SECTION TWO HUNDRED NINETEEN-K OF THE GENERAL MUNICIPAL LAW. IN
ORDER TO RECEIVE THIS CREDIT A VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBU-
LANCE WORKER 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.
LBD08314-01-9