S T A T E O F N E W Y O R K
________________________________________________________________________
8817
2019-2020 Regular Sessions
I N A S S E M B L Y
November 25, 2019
___________
Introduced by M. of A. GUNTHER -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to increasing the volunteer
firefighters' and ambulance workers' credit
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (e-2) of section 606 of the tax law, as added by
section 1 of part U of chapter 62 of the laws of 2006, paragraph 2 as
amended by chapter 532 of the laws of 2007, paragraph 3 as added and
paragraph 4 as renumbered by section 4 of part N of chapter 61 of the
laws of 2006, and as relettered by section 1 of part K of chapter 59 of
the laws of 2014, is amended to read as follows:
(e-2) Volunteer firefighters' and ambulance workers' credit. (1) For
taxable years beginning on and after January first, two thousand seven
AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY, a resident taxpayer who
serves as an active volunteer firefighter as defined in subdivision one
of section two hundred fifteen of the general municipal law or as a
volunteer ambulance worker as defined in subdivision fourteen of section
two hundred nineteen-k of the general municipal law shall be allowed a
credit against the tax imposed by this article equal to two hundred
dollars. FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO
THOUSAND TWENTY, A RESIDENT TAXPAYER WHO SERVES AS AN ACTIVE VOLUNTEER
FIREFIGHTER AS DEFINED IN SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTEEN
OF THE GENERAL MUNICIPAL LAW OR AS A VOLUNTEER AMBULANCE WORKER AS
DEFINED IN SUBDIVISION FOURTEEN OF SECTION TWO HUNDRED NINETEEN-K OF THE
GENERAL MUNICIPAL LAW SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED
BY THIS ARTICLE EQUAL TO FIVE HUNDRED DOLLARS. In order to receive this
credit a volunteer firefighter or volunteer ambulance worker must have
been active for the entire taxable year for which the credit is sought.
(2) If a taxpayer receives a real property tax exemption relating to
such service under title two of article four of the real property tax
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13865-01-9
A. 8817 2
law, such taxpayer shall not be eligible for this credit; provided,
however (A) if the taxpayer receives such real property tax exemption in
the two thousand seven taxable year as a result of making application
therefor in a prior year or (B) if the taxpayer notifies his or her
assessor in writing by December thirty-first, two thousand seven of the
taxpayer's intent to discontinue such real property tax exemption by not
re-applying for such real property tax exemption by the next taxable
status date, such taxpayer shall be eligible for this credit for the two
thousand seven taxable year.
(3) In the case of a husband and wife who file a joint return and who
both individually qualify for the credit under this subsection, FOR
TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND SEVEN
AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY, the amount of the credit
allowed shall be four hundred DOLLARS. FOR TAXABLE YEARS BEGINNING ON
AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY, THE AMOUNT OF THE CREDIT
SHALL BE ONE THOUSAND dollars.
(4) If the amount of the credit allowed under this subsection for any
taxable year shall exceed the taxpayer's tax for such year, the excess
shall be treated as an overpayment of tax to be credited or refunded in
accordance with the provisions of section six hundred eighty-six of this
article, provided, however, that no interest shall be paid thereon.
§ 2. Subsection (e-1) of section 606 of the tax law, as added by
section 1 of part U of chapter 62 of the laws of 2006, paragraph 2 as
amended by chapter 532 of the laws of 2007, paragraph 3 as added and
paragraph 4 as renumbered by section 4 of part N of chapter 61 of the
laws of 2006, is amended to read as follows:
(e-1) Volunteer firefighters' and ambulance workers' credit. (1) For
taxable years beginning on and after January first, two thousand seven
AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY, a resident taxpayer who
serves as an active volunteer firefighter as defined in subdivision one
of section two hundred fifteen of the general municipal law or as a
volunteer ambulance worker as defined in subdivision fourteen of section
two hundred nineteen-k of the general municipal law shall be allowed a
credit against the tax imposed by this article equal to two hundred
dollars. FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO
THOUSAND TWENTY, A RESIDENT TAXPAYER WHO SERVES AS AN ACTIVE VOLUNTEER
FIREFIGHTER AS DEFINED IN SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTEEN
OF THE GENERAL MUNICIPAL LAW OR AS A VOLUNTEER AMBULANCE WORKER AS
DEFINED IN SUBDIVISION FOURTEEN OF SECTION TWO HUNDRED NINETEEN-K OF THE
GENERAL MUNICIPAL LAW SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED
BY THIS ARTICLE EQUAL TO FIVE HUNDRED DOLLARS. In order to receive this
credit a volunteer firefighter or volunteer ambulance worker must have
been active for the entire taxable year for which the credit is sought.
(2) If a taxpayer receives a real property tax exemption relating to
such service under title two of article four of the real property tax
law, such taxpayer shall not be eligible for this credit; provided,
however (A) if the taxpayer receives such real property tax exemption in
the two thousand seven taxable year as a result of making application
therefor in a prior year or (B) if the taxpayer notifies his or her
assessor in writing by December thirty-first, two thousand seven of the
taxpayer's intent to discontinue such real property tax exemption by not
re-applying for such real property tax exemption by the next taxable
status date, such taxpayer shall be eligible for this credit for the two
thousand seven taxable year.
(3) In the case of a husband and wife who file a joint return and who
both individually qualify for the credit under this subsection FOR TAXA-
A. 8817 3
BLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND SEVEN AND
BEFORE JANUARY FIRST, TWO THOUSAND TWENTY, the amount of the credit
allowed shall be four hundred DOLLARS. FOR TAXABLE YEARS BEGINNING ON
AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY, THE AMOUNT OF THE CREDIT
SHALL BE ONE THOUSAND dollars.
(4) If the amount of the credit allowed under this subsection for any
taxable year shall exceed the taxpayer's tax for such year, the excess
shall be treated as an overpayment of tax to be credited or refunded in
accordance with the provisions of section six hundred eighty-six of this
article, provided, however, that no interest shall be paid thereon.
§ 3. This act shall take effect immediately; provided, however, the
amendments to subsection (e-2) of section 606 of the tax law made by
section one of this act shall be subject to the expiration and reversion
of such subsection pursuant to section 3 of part K of chapter 59 of the
laws of 2014, as amended, when upon such date the provisions of section
two of this act shall take effect.