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.