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

                                  3029

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 21, 2011
                               ___________

Introduced  by  M.  of  A.  GABRYSZAK,  PHEFFER,  SCHIMMINGER, ROBINSON,
  GUNTHER -- Multi-Sponsored by -- M. of A. HOOPER, McENENY,  WEISENBERG
  -- read once and referred to the Committee on Ways and Means

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 (ss) to read as follows:
  (SS)  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.
                                                           LBD07844-02-1