NY State Senate Bill 2015-S7182

Senate Bill S7182

2015-2016 Legislative Session

Provides tax credit to certain volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Apr 06, 2016	referred to investigations and government operations

2015-S7182 (ACTIVE) - Details

See Assembly Version of this Bill:: A1576
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: A1611
2011-2012: A6795
2013-2014: A1315
2017-2018: S2907, A1669
2019-2020: S1222, A3479
2021-2022: S2245, A1320
2023-2024: A7377

2015-S7182 (ACTIVE) - Summary

Provides tax credit to certain volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel of up to one thousand one hundred dollars for qualifying service; defines "qualifying service".

2015-S7182 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S7182

 TITLE OF BILL :

An act to amend the tax law, in relation to providing tax credits to
volunteer firefighters, volunteer ambulance workers and volunteer
emergency medical personnel under certain circumstances

 PURPOSE :

To provide a graduated tax credit to certain volunteer firefighters,
volunteer ambulance workers and volunteer emergency medical personnel
where the qualifying service level is met

 SUMMARY OF PROVISIONS :

Section 1 amends § 606 of the tax law by adding a new subsection
providing the volunteer firefighters' volunteer ambulance workers' and
volunteer emergency medical service personnel credit. The credit is
based on years of qualifying service, which is also defined in this
section.

Section 2 is the effective date.

 EXISTING LAW :

Section 606 of the Tax Law, provides state credits against the
personal income tax. Subdivision (e-1) provides the volunteer
firefighters' and ambulance workers' credit equal to $200.
Eligibility for the credit requires active service for the entire
taxable year for which the credit is sought.

 JUSTIFICATION :

One of the greatest difficulties confronting volunteer services today
is recruitment and retention. Recruitment and retention is made
particularly difficult due to the cost of living around the state. In
an effort to mitigate the chilling effect cost of living has on the
recruitment and retention of volunteer services this legislation
establishes a graduated credit on New York State income tax for all
active volunteer firefighters, volunteer ambulance workers' and
volunteer emergency medical service personnel.

In order to receive the credit, the volunteer responder must be
"active," which is defined by the bill as attendance at more than 40%
of the company's activities per year. This is a graduated program that
increases the credit annually based on years of consecutive service,
but is only granted if the volunteer is "active" in each year. Thus,
if a volunteer misses a year, the credit would return to the original
amount, provided the volunteer does not have a medical excuse for
missing a year. The program is not retroactive. The credit begins at
$200 for one year of qualifying service, and increases by $100
annually until maximizing at $1,000 for ten or more years of
consecutive qualifying service.

This credit program is practical and incentivizes volunteer responder
service. The bill also extends the credit's eligibility to volunteer
emergency medical personnel, in addition to volunteer firefighters and
volunteer ambulance workers. It is especially critical for rural
communities and may make the difference in keeping companies volunteer
rather than going to salary.

 LEGISLATIVE HISTORY :

A.1576 2015-2016
A.1315 2013-2014
A.6795 2011-2012
A.1611 2009-2010

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately.

2015-S7182 (ACTIVE) - Bill Text download pdf

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

                                  7182

                            I N  S E N A T E

                              April 6, 2016
                               ___________

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  tax  credits  to
  volunteer  firefighters,  volunteer  ambulance  workers  and volunteer
  emergency medical personnel 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 (h-1) to read as follows:
  (H-1) VOLUNTEER FIREFIGHTERS', VOLUNTEER AMBULANCE WORKERS' AND VOLUN-
TEER EMERGENCY MEDICAL SERVICE PERSONNEL  CREDIT.    FOR  TAXABLE  YEARS
BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN, A CREDIT, IN
THE AMOUNTS OF:
  (1) TWO HUNDRED DOLLARS FOR ONE YEAR OF QUALIFYING SERVICE;
  (2)  THREE  HUNDRED  DOLLARS  FOR  TWO YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
  (3) FOUR HUNDRED DOLLARS FOR THREE  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE;
  (4)  FIVE  HUNDRED  DOLLARS  FOR  FOUR YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
  (5) SIX HUNDRED DOLLARS  FOR  FIVE  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE;
  (6)  SEVEN  HUNDRED  DOLLARS  FOR  SIX YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
  (7) EIGHT HUNDRED DOLLARS FOR SEVEN YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE;
  (8)  NINE  HUNDRED  DOLLARS  FOR EIGHT YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
  (9) ONE THOUSAND DOLLARS FOR  NINE  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE; OR
  (10) ONE THOUSAND ONE HUNDRED DOLLARS FOR TEN OR MORE YEARS OF CONSEC-
UTIVE QUALIFYING SERVICE;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00652-01-5

S. 7182                             2

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 FIRE-
FIGHTER AS DEFINED IN SUBDIVISION ONE OF SECTION THREE OF THE  VOLUNTEER
FIREFIGHTERS'  BENEFIT LAW OR A VOLUNTEER AMBULANCE WORKER AS DEFINED IN
SUBDIVISION  ONE  OF  SECTION  THREE OF THE VOLUNTEER AMBULANCE WORKERS'
BENEFIT LAW OR AS A MEMBER OF A  VOLUNTEER  EMERGENCY  MEDICAL  SERVICES
PERSONNEL  SQUAD.  IF A VOLUNTEER DEPARTMENT MEMBER HAS A YEAR WHERE THE
QUALIFYING SERVICE LEVEL IS NOT MET, THEN HE OR SHE  SHALL  RECEIVE  THE
CREDIT  PROVIDED  FOR  IN PARAGRAPH ONE OF THIS SUBSECTION THE NEXT TIME
THEY HAVE A QUALIFYING SERVICE YEAR.
  FOR THE PURPOSES OF THIS SUBSECTION "QUALIFYING  SERVICE"  SHALL  MEAN
SERVICE  WHERE  SUCH  PERSON  HAS  BEEN A MEMBER IN GOOD STANDING WITH A
VOLUNTEER DEPARTMENT FOR A  MINIMUM  OF  ONE  YEAR,  HAS  COMPLETED  ALL
REQUIRED  TRAINING  COURSES  AS REQUIRED BY THE STATE OF NEW YORK AND IS
CERTIFIED BY THE CHIEF EMERGENCY SERVICE COORDINATOR OF THE COUNTY  THAT
THE  VOLUNTEER DEPARTMENT SERVES TO HAVE ATTENDED AT LEAST FORTY PERCENT
OF THE ACTIVITIES OF THE VOLUNTEER DEPARTMENT THAT HE OR SHE IS A MEMBER
OF.
  S 2. This act shall take effect immediately.

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