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