S T A T E O F N E W Y O R K
________________________________________________________________________
3109
2011-2012 Regular Sessions
I N A S S E M B L Y
January 24, 2011
___________
Introduced by M. of A. CALHOUN, BARCLAY, CROUCH, MOLINARO, OAKS, DUPREY,
FINCH, WRIGHT, BURLING, CONTE, SAYWARD, THIELE, McKEVITT, KOLB,
HAWLEY, McDONOUGH, GIGLIO -- Multi-Sponsored by -- M. of A.
BROOK-KRASNY, REILICH, WEISENBERG -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to tax credit for service as a
volunteer firefighter or ambulance worker
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (e-1) of section 606 of the tax law, as added by
section 1 of part U of chapter 62 of the laws of 2006, paragraph 2 as
amended by chapter 532 of the laws of 2007, paragraph 3 as added and
paragraph 4 as renumbered by section 4 of part N of chapter 61 of the
laws of 2006, is amended to read as follows:
(e-1) Volunteer firefighters' and ambulance workers' credit. (1) For
taxable years beginning on and after January first, two thousand seven,
a resident taxpayer who serves as an active volunteer firefighter as
defined in subdivision one of section two hundred fifteen of the general
municipal law or as a volunteer ambulance worker as defined in subdivi-
sion fourteen of section two hundred nineteen-k of the general municipal
law shall be allowed a credit against the tax imposed by this article
equal to [two] FIVE hundred dollars. In order to receive this credit a
volunteer firefighter or volunteer ambulance worker must have been
active for the entire taxable year for which the credit is sought.
(2) If a taxpayer receives a real property tax exemption relating to
such service under title two of article four of the real property tax
law, such taxpayer shall not be eligible for this credit; provided,
however (A) if the taxpayer receives such real property tax exemption in
the two thousand seven taxable year as a result of making application
therefor in a prior year or (B) if the taxpayer notifies his or her
assessor in writing by December thirty-first, two thousand seven of the
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02893-01-1
A. 3109 2
taxpayer's intent to discontinue such real property tax exemption by not
re-applying for such real property tax exemption by the next taxable
status date, such taxpayer shall be eligible for this credit for the two
thousand seven taxable year.
(3) In the case of a husband and wife who file a joint return and who
both individually qualify for the credit under this subsection, the
amount of the credit allowed shall be [four hundred] ONE THOUSAND
dollars.
(4) If the amount of the credit allowed under this subsection for any
taxable year shall exceed the taxpayer's tax for such year, the excess
shall be treated as an overpayment of tax to be credited or refunded in
accordance with the provisions of section six hundred eighty-six of this
article, provided, however, that no interest shall be paid thereon.
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.