Senate Bill S640A

2019-2020 Legislative Session

Exempts the amount of any service award paid to any volunteer firefighter or ambulance worker from personal income tax

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

2019-S640 - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S5420
2011-2012: S4727
2013-2014: S540
2015-2016: S646
2017-2018: S1815
2021-2022: S5111

2019-S640 - Summary

Exempts the amount of any service award paid to any volunteer firefighter or ambulance worker from personal income tax.

2019-S640 - Sponsor Memo

2019-S640 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    640
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 Introduced  by  Sens.  KENNEDY, BOYLE -- read twice and ordered printed,
   and when printed to be committed to the  Committee  on  Investigations
   and Government Operations
 
 AN  ACT to amend the tax law, in relation to exempting the proceeds from
   service award programs for volunteer firefighters and ambulance  work-
   ers from personal income taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subsection (c) of section 612 of the tax law is amended  by
 adding a new paragraph 3-d to read as follows:
   (3-D) THE AMOUNT OF ANY SERVICE AWARD PAID TO ANY VOLUNTEER FIREFIGHT-
 ER  AND  THE AMOUNT OF ANY SERVICE AWARD PAID TO ANY VOLUNTEER AMBULANCE
 WORKER FROM THE LENGTH OF SERVICE DEFINED CONTRIBUTION PLANS AND DEFINED
 BENEFIT PLANS APPLICABLE TO SUCH WORKERS, AS PROVIDED  FOR  IN  ARTICLES
 ELEVEN-A,  ELEVEN-AA, ELEVEN-AAA, AND ELEVEN-AAAA OF THE GENERAL MUNICI-
 PAL LAW; PROVIDED, HOWEVER THAT THE EXCLUSION PROVIDED IN THIS PARAGRAPH
 SHALL NOT APPLY TO A SERVICE AWARD THAT IS DISTRIBUTED IN THE FORM OF  A
 LUMP  SUM OR THAT IS DISTRIBUTED TO A TAXPAYER THAT HAS NOT ATTAINED THE
 AGE OF FIFTY-NINE AND ONE-HALF.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on and after January 1, 2021.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02139-01-9

co-Sponsors

2019-S640A (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S5420
2011-2012: S4727
2013-2014: S540
2015-2016: S646
2017-2018: S1815
2021-2022: S5111

2019-S640A (ACTIVE) - Summary

Exempts the amount of any service award paid to any volunteer firefighter or ambulance worker from personal income tax.

2019-S640A (ACTIVE) - Sponsor Memo

2019-S640A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  640--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 Introduced  by  Sens.  KENNEDY, BOYLE -- read twice and ordered printed,
   and when printed to be committed to the  Committee  on  Investigations
   and  Government Operations -- recommitted to the Committee on Investi-
   gations and Government Operations in accordance with  Senate  Rule  6,
   sec.  8  --  committee  discharged, bill amended, ordered reprinted as
   amended and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to exempting the proceeds  from
   service  award programs for volunteer firefighters and ambulance work-
   ers from personal income taxes
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 3-d to read as follows:
   (3-D) THE AMOUNT OF ANY SERVICE AWARD PAID TO ANY VOLUNTEER FIREFIGHT-
 ER AND THE AMOUNT OF ANY SERVICE AWARD PAID TO ANY  VOLUNTEER  AMBULANCE
 WORKER FROM THE LENGTH OF SERVICE DEFINED CONTRIBUTION PLANS AND DEFINED
 BENEFIT  PLANS  APPLICABLE  TO SUCH WORKERS, AS PROVIDED FOR IN ARTICLES
 ELEVEN-A, ELEVEN-AA, ELEVEN-AAA, AND ELEVEN-AAAA OF THE GENERAL  MUNICI-
 PAL LAW; PROVIDED, HOWEVER THAT THE EXCLUSION PROVIDED IN THIS PARAGRAPH
 SHALL  NOT APPLY TO A SERVICE AWARD THAT IS DISTRIBUTED IN THE FORM OF A
 LUMP SUM OR THAT IS DISTRIBUTED TO A TAXPAYER THAT HAS NOT ATTAINED  THE
 AGE OF FIFTY-NINE AND ONE-HALF.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on and after January 1, 2022.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02139-02-0

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