S T A T E O F N E W Y O R K
________________________________________________________________________
3256
2011-2012 Regular Sessions
I N A S S E M B L Y
January 24, 2011
___________
Introduced by M. of A. MORELLE, SWEENEY, CUSICK, SCHIMMINGER, ORTIZ,
MAGEE -- Multi-Sponsored by -- M. of A. CAHILL, CLARK, COLTON, COOK,
DESTITO, GUNTHER, HOOPER, 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 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. Paragraph 1 of 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,
is amended to read as follows:
(1) For taxable years beginning on and after January first, two thou-
sand seven, a resident 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 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.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05256-01-1