assembly Bill A1402

2019-2020 Legislative Session

Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500

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Archive: Last Bill Status - In Assembly Committee

  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jul 17, 2020 held for consideration in ways and means
Jan 08, 2020 referred to ways and means
Jan 15, 2019 referred to ways and means

Co-Sponsors

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Multi-Sponsors

A1402 (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A4047
2011-2012: A4593
2013-2014: A4705
2015-2016: A1912
2017-2018: A1275
2021-2022: A5313
2023-2024: A2654

A1402 (ACTIVE) - Summary

Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500; must be in good standing for a minimum of five years and maintain continued eligibility.

A1402 (ACTIVE) - Bill Text download pdf 


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

                                  1402

                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                            January 15, 2019
                               ___________

Introduced by M. of A. CROUCH, BARCLAY, DiPIETRO, FINCH, GIGLIO, HAWLEY,
  KOLB,  RAIA,  ZEBROWSKI  -- read once and referred to the Committee on
  Ways and Means

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

  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 (jjj) to read as follows:
  (JJJ) VOLUNTEER FIREFIGHTERS AND MEMBERS OF VOLUNTEER AMBULANCE  CORPS
SERVICE  CREDIT.  IN THE CASE OF 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 FIVE YEARS AND WHO
MAINTAINS CONTINUOUS ELIGIBILITY, IN THIS STATE, THERE SHALL BE  ALLOWED
A  CREDIT  AGAINST ANY INCOME TAX OWED BY SUCH MEMBER IN AN AMOUNT WHICH
IS EQUAL TO THE SUM OF TWO THOUSAND FIVE HUNDRED DOLLARS  OR  THE  TOTAL
AMOUNT  OF  THE  TAX OWED BY THE TAXPAYER IF LESS THAN TWO THOUSAND FIVE
HUNDRED DOLLARS, WHICHEVER IS LOWER.
  § 2. This act shall take effect January 1, 2020  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.
                                                           LBD03130-01-9