S T A T E O F N E W Y O R K
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8314
I N S E N A T E
May 11, 2020
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Introduced by Sen. BROOKS -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to establishing a tax exemption
for an active volunteer firefighter and a volunteer ambulance worker
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (b) of section 612 of the tax law is amended by
adding a new paragraph 42 to read as follows:
(42) FOR THE TAXABLE YEAR TWO THOUSAND TWENTY, ANY INCOME RECEIVED BY
AN INDIVIDUAL WHO SERVED AS AN ACTIVE VOLUNTEER FIREFIGHTER AS DEFINED
IN SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTEEN OF THE GENERAL MUNICI-
PAL LAW OR AS A VOLUNTEER AMBULANCE WORKER AS DEFINED IN SUBDIVISION
FOURTEEN OF SECTION TWO HUNDRED NINETEEN-K OF THE GENERAL MUNICIPAL LAW
FOR THE ENTIRE TAXABLE YEAR OF TWO THOUSAND TWENTY, TO THE EXTENT INCLU-
DIBLE IN GROSS INCOME FOR FEDERAL INCOME TAX PURPOSES, BUT NOT TO EXCEED
FIFTEEN THOUSAND DOLLARS.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16219-02-0