Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 08, 2014 |
referred to ways and means |
Feb 21, 2013 |
referred to ways and means |
Assembly Bill A5266
2013-2014 Legislative Session
Sponsored By
KEARNS
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
co-Sponsors
Jose Rivera
Joseph Borelli
Alec Brook-Krasny
Sam Roberts
multi-Sponsors
David DiPietro
Chad A. Lupinacci
N. Nick Perry
Phil Steck
2013-A5266 (ACTIVE) - Details
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Add §620-b, Tax L
- Versions Introduced in 2015-2016 Legislative Session:
-
A4145
2013-A5266 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5266 2013-2014 Regular Sessions I N A S S E M B L Y February 21, 2013 ___________ Introduced by M. of A. KEARNS -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to providing a credit for general volunteer services performed and hours expended during a federal disaster or emergency THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The tax law is amended by adding a new section 620-b to read as follows: S 620-B. CREDIT FOR GENERAL VOLUNTEER SERVICES PERFORMED FOR CHARITA- BLE NOT-FOR-PROFIT CORPORATIONS. (A) DEFINITIONS. AS USED IN THIS SECTION, THE FOLLOWING TERMS SHALL MEAN: (1) "FEDERAL DISASTER OR EMERGENCY" SHALL MEAN THOSE EMERGENCIES WHICH ARE DEFINED BY THE FEDERAL DISASTER RELIEF AND EMERGENCY ASSISTANCE ACT OF 1988. EMERGENCY SHALL INCLUDE ANY OCCASION OR INSTANCE FOR WHICH, IN THE DETERMINATION OF THE PRESIDENT OF THE UNITED STATES, FEDERAL ASSIST- ANCE IS NEEDED TO SUPPLEMENT STATE AND LOCAL EFFORTS AND CAPABILITIES TO SAVE LIVES AND TO PROTECT PROPERTY AND PUBLIC HEALTH AND SAFETY, OR TO LESSEN OR AVERT THE THREAT OF A CATASTROPHE IN ANY PART OF THE UNITED STATES. (2) "SENIOR CITIZEN" SHALL MEAN THOSE INDIVIDUALS WHO QUALIFY OR BECOME ELIGIBLE FOR SOCIAL SECURITY BENEFITS OR ARE RECEIVING A FIXED RETIREMENT INCOME AND NOT WORKING FULL-TIME. (B) GENERAL. A RESIDENT SHALL BE ALLOWED THE FOLLOWING TAX CREDITS AGAINST THE TAX OTHERWISE DUE UNDER THIS ARTICLE: UP TO THE AMOUNT OF FIVE HUNDRED DOLLARS IN ANY TAXABLE YEAR FOR GENERAL VOLUNTEER SERVICES PERFORMED FOR FEDERAL, STATE OR MUNICIPAL AGENCIES OR CHARITABLE NOT-FOR-PROFIT CORPORATIONS OR ORGANIZATIONS, UP TO THE AMOUNT OF ONE THOUSAND TWO HUNDRED FIFTY DOLLARS FOR BOTH GENERAL VOLUNTEER SERVICES PERFORMED AND HOURS EXPENDED FOR FEDERAL DISASTER OR EMERGENCY RELIEF, EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09119-01-3
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