senate Bill S2090B

2013-2014 Legislative Session

Relates to the volunteer firefighters' and ambulance workers' credit; repealer

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Archive: Last Bill Status - Passed Senate


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 12, 2014 referred to ways and means
delivered to assembly
passed senate
Jun 09, 2014 amended on third reading (t) 2090b
May 28, 2014 advanced to third reading
May 21, 2014 2nd report cal.
May 20, 2014 1st report cal.834
Apr 29, 2014 reported and committed to finance
Feb 04, 2014 print number 2090a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
returned to senate
died in assembly
Jun 17, 2013 referred to ways and means
delivered to assembly
passed senate
Jun 11, 2013 ordered to third reading cal.1234
reported and committed to rules
May 21, 2013 reported and committed to finance
Jan 10, 2013 referred to investigations and government operations

Votes

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May 20, 2014 - Finance committee Vote

S2090A
36
0
committee
36
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Apr 29, 2014 - Investigations and Government Operations committee Vote

S2090A
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Apr 29, 2014

Jun 11, 2013 - Rules committee Vote

S2090
23
1
committee
23
Aye
1
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Jun 11, 2013 - Finance committee Vote

S2090
35
0
committee
35
Aye
0
Nay
1
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show committee vote details

May 21, 2013 - Investigations and Government Operations committee Vote

S2090
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: May 21, 2013

Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

Co-Sponsors

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S2090 - Bill Details

See Assembly Version of this Bill:
A2444B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Rpld §606 sub§ (e-2) ¶2, amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S1505A, A4358A
2009-2010: S3264, A7816

S2090 - Bill Texts

view summary

Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service; makes technical corrections.

view sponsor memo
BILL NUMBER:S2090

TITLE OF BILL: An act to amend the tax law, in relation to the
volunteer firefighters' and ambulance workers' credit, and to repeal
paragraph 2 of subsection (e-1) of section 606 of the tax law relating
thereto

PURPOSE: This bill would allow volunteer firefighters and ambulance
workers to receive both the volunteer firefighters and ambulance
workers tax credit and a locally enacted real property tax exemption.

SUMMARY OF PROVISIONS:

Section one repeals paragraph 2 of subsection (e-1) of section 606 of
the tax law. Section two renumbers the paragraphs 3 and 4 of
subsection (e-1) of section 606 of the tax law. Section three provides
for the effective date.

JUSTIFICATION: Our volunteer firefighters and ambulance workers
answer the emergency call no matter the weather, the conditions or the
circumstances each and every day, putting their lives on the line for
all of us. Over the past few years, the state and its municipalities
have sought to encourage more emergency volunteers through a state tax
credit and locally enacted real property tax exemptions.
Unfortunately, a quirk in the law does not allow a volunteer to
receive both a property tax exemption and the state tax credit. In an
effort to correct this, this bill would allow volunteer firefighters
and ambulance workers to receive both the tax credit - which amounts
to $200 off their income taxes - and a tax exemption which is
generally limited to, at most, a $3,000 reduction in the assessed
value of their home. Given the enormous amount of time that these
volunteers put in and the savings that local governments realize -
estimated at $2.9 billion annually from having volunteer fire and
ambulance companies, it would seem only fair to allow them to receive
both the tax credit and a tax exemption.

LEGISLATIVE HISTORY: 2011-12 - S. 1505a/A. 4358a - Passed Senate/Ways
and Means Committee -Assembly. (Veto Memo 120 - 2008)

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: Immediately and applies to taxable years beginning on
or after January 1, 2015.

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

                                  2090

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 10, 2013
                               ___________

Introduced  by  Sens. GRIFFO, MAZIARZ, RANZENHOFER, SEWARD -- read twice
  and ordered printed, and when printed to be committed to the Committee
  on Investigations and Government Operations

AN ACT to amend the tax law, in relation to the volunteer  firefighters'
  and ambulance workers' credit, and to repeal paragraph 2 of subsection
  (e-1) of section 606 of the tax law relating thereto

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph 2 of subsection (e-1) of section 606 of  the  tax
law is REPEALED.
  S  2. Paragraphs 3 and 4 of subsection (e-1) of section 606 of the tax
law, paragraph 4 as renumbered by section 4 of part N of chapter  61  of
the laws of 2006, are renumbered paragraphs 2 and 3.
  S 3. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2015.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06446-01-3

Co-Sponsors

view additional co-sponsors

S2090A - Bill Details

See Assembly Version of this Bill:
A2444B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Rpld §606 sub§ (e-2) ¶2, amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S1505A, A4358A
2009-2010: S3264, A7816

S2090A - Bill Texts

view summary

Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service; makes technical corrections.

view sponsor memo
BILL NUMBER:S2090A

TITLE OF BILL: An act to amend the tax law, in relation to the volun-
teer firefighters' and ambulance workers' credit, and to repeal para-
graph 2 of subsection (e-1) of section 606 of the tax law relating ther-
eto

PURPOSE:

This bill would allow volunteer firefighters and ambulance workers to
receive both the volunteer firefighters and ambulance workers tax credit
and a locally enacted real property tax exemption.

SUMMARY OF PROVISIONS:

Section one repeals paragraph 2 of subsection (e-1) of section 606 of
the tax law. Section two renumbers the paragraphs 3 and 4 of subsection
(e-1) of section 606 of the tax law. Section three provides for the
effective date.

JUSTIFICATION:

Our volunteer firefighters and ambulance workers answer the emergency
call no matter the weather, the conditions or the circumstances each and
every day, putting their lives on the line for all of us. Over the past
few years, the state and its municipalities have sought to encourage
more emergency volunteers through a state tax credit and locally enacted
real property tax exemptions. Unfortunately, a quirk in the law does not
allow a volunteer to receive both a property tax exemption and the state
tax credit. In an effort to correct this, this bill would allow volun-
teer firefighters and ambulance workers to receive both the tax credit -
which amounts to $200 off their income taxes - and a tax exemption which
is generally limited to, at most, a $3,000 reduction in the assessed
value of their home. Given the enormous amount of time that these volun-
teers put in and the savings that local governments realize - estimated
at $2.9 billion annually from having volunteer fire and ambulance compa-
nies, it would seem only fair to allow them to receive both the tax
credit and a tax exemption.

LEGISLATIVE HISTORY:

2013- S. 2090 Passed Senate/A. 2444 Ways and Means Committee,

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:

Immediate and shall apply to taxable years beginning on or after January
1, 2016.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2090--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 10, 2013
                               ___________

Introduced  by  Sens.  GRIFFO,  AVELLA,  MAZIARZ,  RANZENHOFER, RITCHIE,
  SEWARD, ZELDIN -- read twice and ordered printed, and when printed  to
  be  committed  to the Committee on Investigations and Government Oper-
  ations -- recommitted to the Committee on Investigations  and  Govern-
  ment  Operations in accordance with Senate Rule 6, sec. 8 -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN ACT to amend the tax law, in relation to the volunteer  firefighters'
  and ambulance workers' credit, and to repeal paragraph 2 of subsection
  (e-1) of section 606 of the tax law relating thereto

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph 2 of subsection (e-1) of section 606 of  the  tax
law is REPEALED.
  S  2. Paragraphs 3 and 4 of subsection (e-1) of section 606 of the tax
law, paragraph 4 as renumbered by section 4 of part N of chapter  61  of
the laws of 2006, are renumbered paragraphs 2 and 3.
  S 3. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2016.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06446-02-4

Co-Sponsors

view additional co-sponsors

S2090B (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A2444B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Rpld §606 sub§ (e-2) ¶2, amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S1505A, A4358A
2009-2010: S3264, A7816

S2090B (ACTIVE) - Bill Texts

view summary

Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service; makes technical corrections.

view sponsor memo
BILL NUMBER:S2090B

TITLE OF BILL: An act to amend the tax law, in relation to the
volunteer firefighters' and ambulance workers' credit; and to repeal
paragraph 2 of subsection (e-2) of section 606 of such law relating
thereto

PURPOSE:

This bill would allow volunteer firefighters and ambulance workers to
receive both the volunteer firefighters and ambulance workers tax
credit and a locally enacted real property tax exemption.

SUMMARY OF PROVISIONS:

Section one repeals paragraph 2 of subsection (e-2) of section 606 of
the tax law. Section two renumbers the paragraphs 3 and 4 of
subsection (e-2) of section 606 of the tax law. Section three provides
for the effective date.

JUSTIFICATION:

Our volunteer firefighters and ambulance workers answer the emergency
call no matter the weather, the conditions or the circumstances each
and every day, putting their lives on the line for all of us. Over the
past few years, the state and its municipalities have sought to
encourage more emergency volunteers through a state tax credit and
locally enacted real property tax exemptions. Unfortunately,a quirk in
the law does not allow a volunteer to receive both a property tax
exemption and the state tax credit. In an effort to correct this, this
bill would allow volunteer firefighters and ambulance workers to
receive both the tax credit - which amounts to $200 off their income
taxes - and a tax exemption which is generally limited to, at most, a
$3,000 reduction in the assessed value of their home. Given the
enormous amount of time that these volunteers put in and the savings
that local governments realize - estimated at $2.9 billion annually
from having volunteer fire and ambulance companies, it would seem only
fair to allow them to receive both the tax credit and a tax exemption.

LEGISLATIVE HISTORY:

2013- S. 2090 Passed Senate/A. 2444 Ways and Means Committee.

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:

Immediate and shall apply to taxable years beginning on or after
January 1, 2016.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2090--B
    Cal. No. 834

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 10, 2013
                               ___________

Introduced  by  Sens.  GRIFFO,  AVELLA,  MAZIARZ,  RANZENHOFER, RITCHIE,
  SEWARD, ZELDIN -- read twice and ordered printed, and when printed  to
  be  committed  to the Committee on Investigations and Government Oper-
  ations -- recommitted to the Committee on Investigations  and  Govern-
  ment  Operations in accordance with Senate Rule 6, sec. 8 -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee  --  reported  favorably  from  said  committee  and
  committed  to the Committee on Finance -- reported favorably from said
  committee, ordered to first and second  report,  ordered  to  a  third
  reading,  amended  and  ordered  reprinted, retaining its place in the
  order of third reading

AN ACT to amend the tax law, in relation to the volunteer  firefighters'
  and ambulance workers' credit; and to repeal paragraph 2 of subsection
  (e-2) of section 606 of such law relating thereto

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph 2 of subsection (e-2) of section 606 of  the  tax
law is REPEALED.
  S  2. Paragraphs 3 and 4 of subsection (e-2) of section 606 of the tax
law, paragraph 4 as renumbered by section 4 of part N of chapter  61  of
the laws of 2006, are renumbered paragraphs 2 and 3.
  S 3. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2016.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06446-04-4

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