S T A T E O F N E W Y O R K
________________________________________________________________________
5168
2009-2010 Regular Sessions
I N A S S E M B L Y
February 10, 2009
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Introduced by M. of A. LAVINE -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law and the administrative code of the city of
New York, in relation to exempting local property tax rebates to
volunteer firefighters and volunteer ambulance workers from state and
local personal income taxation
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) IN THE CASE OF A TAXPAYER WHO SERVES AS AN ACTIVE VOLUNTEER FIRE-
FIGHTER AS DEFINED IN SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTEEN OF
THE GENERAL MUNICIPAL LAW OR AS A VOLUNTEER AMBULANCE WORKER AS DEFINED
IN SUBDIVISION FOURTEEN OF SECTION TWO HUNDRED NINETEEN-K OF THE GENERAL
MUNICIPAL LAW, THE AMOUNT OF ANY LOCAL PROPERTY TAX REBATE ISSUED DURING
THE TAXABLE YEAR PURSUANT TO SECTION ONE HUNDRED SEVENTY-EIGHT OF THIS
CHAPTER, TO THE EXTENT INCLUDED IN GROSS INCOME FOR FEDERAL INCOME TAX
PURPOSES.
S 2. Subsection (d) of section 615 of the tax law is amended by adding
a new paragraph 5 to read as follows:
(5) IN THE CASE OF A TAXPAYER WHO SERVES AS AN ACTIVE VOLUNTEER FIRE-
FIGHTER AS DEFINED IN SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTEEN OF
THE GENERAL MUNICIPAL LAW OR AS A VOLUNTEER AMBULANCE WORKER AS DEFINED
IN SUBDIVISION FOURTEEN OF SECTION TWO HUNDRED NINETEEN-K OF THE GENERAL
MUNICIPAL LAW, THE AMOUNT OF ANY LOCAL PROPERTY TAX REBATE ISSUED DURING
THE TAXABLE YEAR PURSUANT TO SECTION ONE HUNDRED SEVENTY-EIGHT OF THIS
CHAPTER, TO THE EXTENT THAT SUCH REBATE IS NOT DEDUCTIBLE FOR FEDERAL
TAX PURPOSES.
S 3. Subdivision (c) of section 11-1712 of the administrative code of
the city of New York is amended by adding a new paragraph 35 to read as
follows:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05832-01-9
A. 5168 2
(35) IN THE CASE OF A TAXPAYER WHO SERVES AS AN ACTIVE VOLUNTEER FIRE-
FIGHTER AS DEFINED IN SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTEEN OF
THE GENERAL MUNICIPAL LAW OR AS A VOLUNTEER AMBULANCE WORKER AS DEFINED
IN SUBDIVISION FOURTEEN OF SECTION TWO HUNDRED NINETEEN-K OF THE GENERAL
MUNICIPAL LAW, THE AMOUNT OF ANY LOCAL PROPERTY TAX REBATE ISSUED DURING
THE TAXABLE YEAR PURSUANT TO SECTION ONE HUNDRED SEVENTY-EIGHT OF THE
TAX LAW, TO THE EXTENT INCLUDED IN GROSS INCOME FOR FEDERAL INCOME TAX
PURPOSES.
S 4. Subdivision (d) of section 11-1715 of the administrative code of
the city of New York is amended by adding a new paragraph 5 to read as
follows:
(5) IN THE CASE OF A TAXPAYER WHO SERVES AS AN ACTIVE VOLUNTEER FIRE-
FIGHTER AS DEFINED IN SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTEEN OF
THE GENERAL MUNICIPAL LAW OR AS A VOLUNTEER AMBULANCE WORKER AS DEFINED
IN SUBDIVISION FOURTEEN OF SECTION TWO HUNDRED NINETEEN-K OF THE GENERAL
MUNICIPAL LAW, THE AMOUNT OF ANY LOCAL PROPERTY TAX REBATE ISSUED DURING
THE TAXABLE YEAR PURSUANT TO SECTION ONE HUNDRED SEVENTY-EIGHT OF THE
TAX LAW, TO THE EXTENT THAT SUCH REBATE IS NOT DEDUCTIBLE FOR FEDERAL
TAX PURPOSES.
S 5. This act shall take effect immediately.