S T A T E O F N E W Y O R K
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9183
I N S E N A T E
October 22, 2018
___________
Introduced by Sen. HELMING -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the tax law, in relation to providing for a credit
against personal income tax for volunteer firefighters who complete
qualifications to become a training instructor
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 (e-3) to read as follows:
(E-3) VOLUNTEER FIREFIGHTER INSTRUCTOR CERTIFICATION CREDIT. FOR
TAXABLE YEARS BEGINNING ON AND AFTER JANUARY 1, 2019, A VOLUNTEER FIRE-
FIGHTER WHO COMPLETES THE MINIMUM QUALIFICATIONS FOR INSTRUCTOR CERTIF-
ICATION AS OUTLINED IN NEW YORK STATE CODES, RULES AND REGULATIONS TITLE
19, SECTION 426.4, IN THIS STATE, THERE SHALL BE ALLOWED A CREDIT
AGAINST INCOME TAX OWED BY SUCH PERSON IN AN AMOUNT WHICH IS EQUAL TO
THE SUM OF FIVE HUNDRED DOLLARS OR THE TOTAL AMOUNT OF THE TAX OWED BY
THE TAXPAYER IF LESS THAN FIVE HUNDRED DOLLARS, WHICHEVER IS LOWER.
§ 2. This act shall take effect on the first of January next succeed-
ing 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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16617-01-8