|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Mar 07, 2012||referred to investigations and government operations|
senate Bill S6635
Archive: Last Bill Status - In Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S6635 - Details
S6635 - Summary
Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $1200; must be in good standing for a minimum of five years and maintain continued eligibility.
S6635 - Sponsor Memo
BILL NUMBER:S6635 TITLE OF BILL: An act to amend the tax law, in relation to providing for a credit against personal income tax for volunteer firefighters and members of volunteer ambulance corps PURPOSE: This bill gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $1,200. SUMMARY: This bill would add a new subsection (uu) to section 606 of the tax law in order that a member of a volunteer fire department or a member of a volunteer ambulance corps who has been a member in good standing with a volunteer department for a minimum of 5 years and who maintains continuous eligibility, in this state, shall be allowed a credit against any income tax owed by such member in an amount which is equal to the sum of $1,200 or the total amount of the tax owed by the taxpayer if less than $1,200, whichever is lower. JUSTIFICATION: Volunteer firefighters and ambulance corps do not receive compensation for the vital civic duty they render communities statewide. Due to the threat of serious injury associated with these services, and to
S6635 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6635 I N S E N A T E March 7, 2012 ___________ Introduced by Sen. RITCHIE -- 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 for a credit against personal income tax for volunteer firefighters and members of volunteer ambulance corps 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 (uu) to read as follows: (UU) VOLUNTEER FIREFIGHTERS AND MEMBERS OF VOLUNTEER AMBULANCE CORPS SERVICE CREDIT. IN THE CASE OF A MEMBER OF A VOLUNTEER FIRE DEPARTMENT OR A MEMBER OF A VOLUNTEER AMBULANCE CORPS WHO HAS BEEN A MEMBER IN GOOD STANDING WITH A VOLUNTEER DEPARTMENT FOR A MINIMUM OF FIVE YEARS AND WHO MAINTAINS CONTINUOUS ELIGIBILITY, IN THIS STATE, THERE SHALL BE ALLOWED A CREDIT AGAINST ANY INCOME TAX OWED BY SUCH MEMBER IN AN AMOUNT WHICH IS EQUAL TO THE SUM OF ONE THOUSAND TWO HUNDRED DOLLARS OR THE TOTAL AMOUNT OF THE TAX OWED BY THE TAXPAYER IF LESS THAN ONE THOUSAND TWO HUNDRED DOLLARS, WHICHEVER IS LOWER. S 2. This act shall take effect January 1, 2013 and shall apply to taxable years beginning on or after such date. Effective immediately the commissioner of taxation and finance is authorized to promulgate any and all rules and regulations and take any other measures necessary to implement this act on its effective date on or before such date. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04750-03-2
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