S T A T E O F N E W Y O R K
________________________________________________________________________
4896
2009-2010 Regular Sessions
I N S E N A T E
April 27, 2009
___________
Introduced by Sen. AUBERTINE -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to providing tax credits to
volunteer firefighters and volunteer ambulance workers under certain
circumstances
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 (qq) to read as follows:
(QQ) VOLUNTEER FIREFIGHTERS' AND VOLUNTEER AMBULANCE WORKERS' CREDIT.
FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND
NINE, A CREDIT, IN THE AMOUNT OF TWO 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 A VOLUNTEER FIREFIGHTER AS DEFINED
IN SUBDIVISION ONE OF SECTION THREE OF THE VOLUNTEER FIREFIGHTERS' BENE-
FIT LAW OR A VOLUNTEER AMBULANCE WORKER AS DEFINED IN SUBDIVISION ONE OF
SECTION THREE OF THE VOLUNTEER AMBULANCE WORKERS' BENEFIT LAW PROVIDED
SUCH PERSON HAS COMPLETED ALL REQUIRED TRAINING COURSES AS REQUIRED BY
THE STATE OF NEW YORK.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00855-01-9