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

                                  2918

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              March 5, 2009
                               ___________

Introduced  by  Sen.  DeFRANCISCO -- 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 establishing a credit for
  the cost of motor fuel used by volunteer emergency responders  in  the
  course  of  responding to emergencies; and providing for the repeal of
  such provisions upon expiration thereof

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. This act shall be known and may be cited as the "volunteer
fuel reimbursement act".
  S 2. Section 606 of the tax law is amended by adding a new  subsection
(qq) to read as follows:
  (QQ)  VOLUNTEER EMERGENCY RESPONDER MOTOR FUEL CREDIT. (1) GENERAL. AN
INDIVIDUAL TAXPAYER WHO VOLUNTEERS IN THIS STATE AS AN EMERGENCY RESPON-
DER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED  BY  THIS  ARTICLE
FOR  THE  COST  OF MOTOR FUEL UTILIZED BY SUCH TAXPAYER IN RESPONDING TO
EMERGENCIES OCCURRING WITHIN THIS STATE. THIS CREDIT SHALL BE CALCULATED
AT THE RATE OF FIVE  DOLLARS  FOR  EACH  CALL  THE  EMERGENCY  RESPONDER
RESPONDS  TO; PROVIDED THAT THE TOTAL CREDIT WITH RESPECT TO ANY TAXABLE
YEAR SHALL NOT EXCEED FIVE HUNDRED DOLLARS PER EMERGENCY RESPONDER.  THE
CREDIT PROVIDED FOR IN THIS SECTION SHALL BE ALLOWED WITH RESPECT TO THE
TAXABLE YEAR IN WHICH THE MOTOR FUEL COST IS INCURRED.
  (2) A TAXPAYER CLAIMING THE CREDIT PROVIDED IN THIS  SUBSECTION  SHALL
PROVIDE WRITTEN DOCUMENTATION FROM HIS OR HER SUPERVISOR AT THE EMERGEN-
CY SERVICES ORGANIZATION STATING THE FOLLOWING:
  (A)  THE  NAME AND ADDRESS OF THE EMERGENCY SERVICES ORGANIZATION, AND
THE NAME AND TITLE OF THE INDIVIDUAL PROVIDING THE INFORMATION ON BEHALF
OF THE EMERGENCY SERVICES ORGANIZATION;
  (B) THE TAXPAYER'S NAME, ADDRESS AND SOCIAL SECURITY NUMBER; AND

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02530-01-9

              

S. 2918                             2

  (C) THE DATES OF SERVICES THE TAXPAYER WORKED DURING THE TAX YEAR, AND
THE DATES AND NUMBER OF CALLS THE TAXPAYER RESPONDED TO DURING  THE  TAX
YEAR AS AN EMERGENCY RESPONDER.
  (3) AS USED IN THIS SUBSECTION:
  (A) "CALL" MEANS A SITUATION IN WHICH:
  (I)  THE EMERGENCY RESPONDER ORGANIZATION PROVIDES SERVICES DUE TO THE
OCCURRENCE OF AN EMERGENCY;
  (II) THE EMERGENCY RESPONDER, IN CONNECTION WITH HIS OR HER DUTIES FOR
THE EMERGENCY RESPONDER  ORGANIZATION,  PROVIDES  SERVICES  DUE  TO  THE
OCCURRENCE OF AN EMERGENCY; AND
  (III) IN CONNECTION WITH THE PERFORMANCE OF SERVICES FOR THE EMERGENCY
RESPONSE  ORGANIZATION,  THE  EMERGENCY  RESPONDER TRAVELS IN HIS OR HER
PERSONAL MOTOR VEHICLE, UTILIZING MOTOR FUEL, DIRECTLY TO  AN  EMERGENCY
OR  TO A CENTRAL LOCATION FROM WHICH EMERGENCY RESPONDERS ARE DISPATCHED
TO RESPOND TO EMERGENCIES;
  (B) "EMERGENCIES" MEANS THE OCCURRENCE OR IMMINENT THREAT  OF  DAMAGE,
INJURY,  OR  LOSS  OF  LIFE  OR  PROPERTY  RESULTING FROM ANY NATURAL OR
MAN-MADE CAUSES, INCLUDING, BUT NOT LIMITED TO, FIRE, FLOOD, EARTHQUAKE,
HURRICANE, TORNADO, HIGH WATER, LANDSLIDE, MUDSLIDE, WIND,  STORM,  WAVE
ACTION, VOLCANIC ACTIVITY, EPIDEMIC, AIR CONTAMINATION, BLIGHT, DROUGHT,
INFESTATION,  EXPLOSION,  RADIOLOGICAL  ACCIDENT,  WATER  CONTAMINATION,
BRIDGE FAILURE OR BRIDGE COLLAPSE, OCCURRING WITHIN THE STATE;
  (C) "EMERGENCY RESPONDER" MEANS AN INDIVIDUAL PERFORMING SERVICES ON A
VOLUNTARY AND REGULAR BASIS,  WITHOUT  COMPENSATION,  FOR  AN  EMERGENCY
SERVICES ORGANIZATION, WHO RESPONDS TO NOT LESS THAN SIX EMERGENCY CALLS
EACH YEAR;
  (D)  "EMERGENCY SERVICES ORGANIZATION" MEANS A PUBLIC OR PRIVATE AGEN-
CY, ORGANIZATION OR GROUP ORGANIZED AND FUNCTIONING FOR THE  PURPOSE  OF
PROVIDING  FIRE,  MEDICAL,  AMBULANCE  OR RESCUE SERVICE DIRECTED TOWARD
RELIEVING HUMAN SUFFERING, INJURY OR LOSS OF LIFE OR DAMAGE TO  PROPERTY
AS    A    RESULT    OF   AN   EMERGENCY,   INCLUDING   NON-PROFIT   AND
GOVERNMENTALLY-SUPPORTED ORGANIZATIONS, BUT EXCLUDING GOVERNMENTAL AGEN-
CIES; AND
  (E) "MOTOR FUEL" MEANS ANY PETROLEUM  PRODUCT  INCLUDING  ANY  SPECIAL
FUEL WHICH IS USED FOR THE PROPULSION OF ANY MOTOR VEHICLE, AND WHICH IS
PURCHASED  BY  AN  EMERGENCY RESPONDER INDIVIDUALLY AND UTILIZED FOR THE
PURPOSES OF TRANSPORTING THE EMERGENCY RESPONDER DIRECTLY TO AN EMERGEN-
CY OR TO A CENTRAL LOCATION FROM WHICH EMERGENCY  RESPONDERS  DEPART  TO
RESPOND  TO EMERGENCIES. "MOTOR FUEL" DOES NOT INCLUDE FUEL PURCHASED BY
ENTITIES OTHER THAN THE EMERGENCY RESPONDER INDIVIDUALLY  AND  DOES  NOT
INCLUDE MOTOR FUEL PURCHASED BY AN EMERGENCY RESPONSE ORGANIZATION.
  S  3. This act shall take effect on the first of January next succeed-
ing the date after it shall have become a law, and shall  apply  to  all
taxable  years  commencing  on  or  after  such  date; provided that the
provisions of this act shall expire and be deemed repealed December  31,
2012.