NY State Senate Bill 2019-S6802A

Archive: Last Bill Status - In Senate Committee Finance 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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Actions

View Actions

Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 22, 2020	reported and committed to finance
Jan 16, 2020	print number 6802a
Jan 16, 2020	amend and recommit to budget and revenue
Jan 08, 2020	referred to budget and revenue
Oct 25, 2019	referred to rules

Votes

- Jan 22, 2020 - Budget And Revenue Committee Vote
  S6802A
  
  Aye
  
  7
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  
  0
  - - Budget And Revenue Committee Vote: Jan 22, 2020
      
      aye (7)
      
      Benjamin
      
      Borrello
      
      Kaminsky
      
      Krueger
      
      Liu
      
      Martinez
      
      Tedisco

Bill Amendments

Original

A (Active)

co-Sponsors

2019-S6802 - Details

See Assembly Version of this Bill:: A8817
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2021-2022: S4889, A5206
2023-2024: S2048, A4404
2025-2026: S3169, A3114

2019-S6802 - Summary

Relates to increasing the volunteer firefighters' and ambulance workers' credit; increases the amount of the credit from $200 to $500 for single filers and from $400 to $1,000 for spouses filing jointly.

2019-S6802 - Sponsor Memo

                                
 
BILL NUMBER: S6802

SPONSOR: FELDER
 
TITLE OF BILL:  An act to amend the tax law, in relation to increasing
the volunteer firefighters' and ambulance workers' credit

 
PURPOSE:

This bill increases the volunteer firefighters' and ambulance workers'
personal income tax credit from $200 to $500 for eligible individuals
and from $400 to $1000 for eligible married joint filers.

 
SUMMARY OF PROVISIONS:

Section one amends subsection (e-2) of section 606 of the tax law to add
that for taxable years beginning on and after January 1st, 2020, a
taxpayer who serves as an active volunteer firefighter or ambulance
worker shall be allowed a credit against their state taxes equal to
$500. For married couple who file a joint return and both individually
qualify, they shall be allowed a credit of $1000.

Section two amends subsection (e-1) of section 606 of the tax law to add
that for taxable years beginning on and after January 1st, 2020, a
taxpayer who serves as an active volunteer firefighter or ambulance
worker shall be allowed a credit against their state taxes equal to
$500. For married couple who file a joint return and both individually
qualify, they shall be allowed a credit of $1000.

Section two provides for the effective date.

 
JUSTIFICATION:

Our volunteer firefighters and ambulance workers are on call 24 hours a
day, 7 days a week. No matter the weather, the conditions or the time of
day, these extraordinary individuals answer the call to keep their
neighbors and communities safe. Volunteer firefighters and ambulance
workers put their lives on the line every day, while selflessly serving
their communities with heroic commitment and dedication.

In 2007, the State Legislature and the Governor enacted the volunteer
firefighters' and ambulance workers' tax credit, where active volunteer
firefighters and volunteer ambulance workers are entitled to state
income tax credit of $200. This tax credit is a small price to pay for
the tremendous cost savings that volunteer first responders provide to
our communities and state. According to a study by the Firemen's Associ-
ation of the State of New York, volunteer firefighters alone save New
York State more than $3 billion each year.

Unfortunately, the volunteer firefighters' and ambulance workers' tax
credit has remained unchanged since this legislation was originally
enacted in 2007. EMS and Fire department membership has been declining
in recent years and these incentives can be used as a tool to increase
recruitment, while continue to recognize the invaluable services volun-
teer first responders provide.

 
LEGISLATIVE HISTORY:

New Bill

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
Immediate and shall apply to taxable years beginning on or after January
1, 2020.

2019-S6802 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6802
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             October 25, 2019
                                ___________
 
 Introduced  by  Sen.  FELDER -- 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  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

 S. 6802                             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-

 S. 6802                             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.

co-Sponsors

View additional co-sponsors

2019-S6802A (ACTIVE) - Details

See Assembly Version of this Bill:: A8817
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2021-2022: S4889, A5206
2023-2024: S2048, A4404
2025-2026: S3169, A3114

2019-S6802A (ACTIVE) - Summary

2019-S6802A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S6802A         Revised 1/22/2020

SPONSOR: FELDER
 
TITLE OF BILL:

An act to amend the tax law, in relation to increasing the volunteer
firefighters' and ambulance workers' credit

 
PURPOSE:

This bill increases the volunteer firefighters' and ambulance workers'
personal income tax credit from $200 to $500 for eligible individuals
and from $400 to $1000 for eligible married joint filers.

 
SUMMARY OF PROVISIONS:

Section one amends subsection (e-1) of section 606 of the tax law to add
that for taxable years beginning on and after January 1st, 2021, a
taxpayer who serves as an active volunteer firefighter or ambulance
worker shall be allowed a credit against their state taxes equal to
$500. For married couple who file a joint return and both individually

qualify, they shall be allowed a credit of $1000.

Section two provides for the effective date.

 
JUSTIFICATION:

Our volunteer firefighters and ambulance workers are on call 24 hours a
day, 7 days a week. No matter the weather, the conditions or the time of
day, these extraordinary individuals answer the call to keep their
neighbors and communities safe. Volunteer firefighters and ambulance
workers put their lives on the line every day, while selflessly serving
their communities with heroic commitment and dedication.

In 2007, the State Legislature and the Governor enacted the volunteer
firefighters' and ambulance workers' tax credit, where active volunteer
firefighters and volunteer ambulance workers are entitled to state
income tax credit of $200. This tax credit is a small price to pay for
the tremendous cost savings that volunteer first responders provide to
our communities and state. According to a study by the Firemen's Associ-
ation of the State of New York, volunteer firefighters alone save New
York State more than $3 billion each year.

Unfortunately, the volunteer firefighters' and ambulance workers' tax
credit has remained unchanged since this legislation was originally
enacted in 2007. EMS and Fire department membership has been declining
in recent years and these incentives can be used as a tool to increase
recruitment, while continue to recognize the invaluable services volun-
teer first responders provide.

 
LEGISLATIVE HISTORY:

New Bill

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
Immediate and shall apply to taxable years beginning on or after January
1, 2021.

2019-S6802A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6802--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             October 25, 2019
                                ___________
 
 Introduced  by Sens. FELDER, KAMINSKY -- read twice and ordered printed,
   and when printed to be committed to the Committee on Rules  --  recom-
   mitted  to  the  Committee  on  Budget  and Revenue 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 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-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-ONE, 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-ONE, A RESIDENT TAXPAYER WHO SERVES AS AN ACTIVE  VOLUN-
 TEER  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 work-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13865-02-0

 S. 6802--A                          2
 
 er must have been active for the entire taxable year for which the cred-
 it 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-
 BLE  YEARS  BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND SEVEN AND
 BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-ONE, the amount of the  credit
 allowed  shall  be  four hundred DOLLARS. FOR TAXABLE YEARS BEGINNING ON
 AND AFTER JANUARY FIRST, TWO THOUSAND  TWENTY-ONE,  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. This act shall take effect immediately.

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Senate Bill S6802A

Sponsored By

Archive: Last Bill Status - In Senate Committee Finance Committee

Actions

Votes

Jan 22, 2020 - Budget And Revenue Committee Vote

Budget And Revenue Committee Vote: Jan 22, 2020

Bill Amendments

co-Sponsors

2019-S6802 - Details

2019-S6802 - Summary

2019-S6802 - Sponsor Memo

2019-S6802 - Bill Text download pdf

co-Sponsors

2019-S6802A (ACTIVE) - Details

2019-S6802A (ACTIVE) - Summary

2019-S6802A (ACTIVE) - Sponsor Memo

2019-S6802A (ACTIVE) - Bill Text download pdf

Comments

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Senate Bill S6802A

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Sponsored By

Archive: Last Bill Status - In Senate Committee Finance Committee

Actions

Votes

Bill Amendments

co-Sponsors

2019-S6802 - Details

2019-S6802 - Summary

2019-S6802 - Sponsor Memo

2019-S6802 - Bill Text download pdf

co-Sponsors

2019-S6802A (ACTIVE) - Details

2019-S6802A (ACTIVE) - Summary

2019-S6802A (ACTIVE) - Sponsor Memo

2019-S6802A (ACTIVE) - Bill Text download pdf

Comments