NY State Senate Bill 2017-S2907A

Senate Bill S2907A

2017-2018 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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 23, 2018	print number 2907a
Feb 23, 2018	amend and recommit to investigations and government operations
Jan 03, 2018	referred to investigations and government operations
Jan 18, 2017	referred to investigations and government operations

Bill Amendments

Original

A (Active)

2017-S2907 - Details

See Assembly Version of this Bill:: A1669
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
2015-2016: S7182, A1576
2019-2020: S1222, A3479
2021-2022: S2245, A1320
2023-2024: A7377

2017-S2907 - 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".

2017-S2907 - Sponsor Memo

                                 BILL NUMBER:  S2907

 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 :

2015-2016: S.7182 Referred to Investigations and Government
Operations/ A.1576 Referred to Ways and Means.
2013-2014: A.1315
2011-2012: A.6795
2009-2010: A.1611

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately.

2017-S2907 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2907
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 18, 2017
                                ___________
 
 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 EIGHTEEN, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD01994-03-7

 S. 2907                             2
 
   (10) ONE THOUSAND ONE HUNDRED DOLLARS FOR TEN OR MORE YEARS OF CONSEC-
 UTIVE QUALIFYING SERVICE;
 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.
   § 2. This act shall take effect immediately.

2017-S2907A (ACTIVE) - Details

See Assembly Version of this Bill:: A1669
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
2015-2016: S7182, A1576
2019-2020: S1222, A3479
2021-2022: S2245, A1320
2023-2024: A7377

2017-S2907A (ACTIVE) - Summary

2017-S2907A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S2907A

SPONSOR: RITCHIE
 
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 provid-
ing the volunteer firefighters' volunteer ambulance workers' and volun-
teer 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 particular-
ly 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 firefight-
ers, 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 maxi-
mizing 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 commu-
nities and may make the difference in keeping companies volunteer rather
than going to salary.
 
LEGISLATIVE HISTORY:

2015-2016: S.7182 Referred to Investigations and Government Operations/
A.1576 Referred to Ways and Means.
2013-2014: A.1315
2011-2012: A.6795
2009-2010: A.1611

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2017-S2907A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2907--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 18, 2017
                                ___________
 
 Introduced  by  Sen. RITCHIE -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations -- recommitted to the Committee on Investigations  and
   Government  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 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 NINETEEN,  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;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01994-04-8

 S. 2907--A                          2
 
   (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;
 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.
   § 2. This act shall take effect immediately.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.