Senate Bill S1831A

                                 BILL NUMBER:  S1831A

 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 a State income tax credit to volunteer firefighters
and members of a volunteer ambulance corps in good standing up to
$1,200.

 SUMMARY OF PROVISIONS :

Section 1 amends section 606 of the Tax Law by adding a new subsection
(eee) providing volunteer firefighters and members of volunteer
ambulance corps service credit. The subsection provides 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. Section 2 is the effective date.

 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 the free
and very valuable public service they provide, a tax incentive is
certainly warranted for these individuals. Many localities have
granted certain volunteer firefighters and ambulance workers a real
property tax exemption for the performance of such services on a
regular and long term basis. Although this property tax exemption is a
valuable public regard for their service, many volunteer firefighters
and ambulance corps workers, especially younger ones, do not own a
home and cannot benefit from such a program. This income tax credit
would uniformly benefit nearly all such volunteers, and would provide
an important new recruitment tool to attract new volunteer
firefighters and ambulance corps workers into this critical public
service.

 LEGISLATIVE HISTORY :

2011-2012: S.6635/A.4593-A;
2013-2014: A.2111-A

 FISCAL IMPLICATIONS :

Minimal to State.

 EFFECTIVE DATE :
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law 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.