|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 09, 2019||referred to investigations and government operations|
senate Bill S939
Current Bill Status - In Senate Committee Investigations And Government Operations Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S939 - Details
- See Assembly Version of this Bill:
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, Tax L; amd §§9104 & 9105, Ins L; amd §§401, 404-b & 404-f, V & T L; add §669-i, Ed L
- Versions Introduced in Other Legislative Sessions:
2011-2012: S4646, A7154
2013-2014: S3297, A4781
2015-2016: S2780, A4385
2017-2018: S1994, A4389
S939 - Summary
Enacts the "omnibus emergency services volunteer incentive act" to provide benefits to volunteer firefighters and ambulance workers; increases the personal income tax deduction after four or more years of service; exempts motor vehicles used in the performance of such volunteers' duties from registration fees, use taxes and special fees for volunteer license plates; authorizes the provision of municipal health insurance coverage to such volunteers… (view more) establishes a volunteer recruitment service loan forgiveness program.
S939 - Sponsor Memo
BILL NUMBER: S939 SPONSOR: O'MARA TITLE OF BILL: An act to amend the tax law, the insurance law, the vehicle and traffic law and the education law, in relation to enacting the omnibus emergency services volunteer incentive act PURPOSE: To institute an incentive program for emergency services volunteers. SUMMARY OF SPECIFIC PROVISIONS: Section 1. Title of bill. Section 2. Authorizes a four hundred dollar tax credit for volunteer firefighters and ambulance workers who have been active for four or more consecutive years, so long as they are not receiving a property tax exemption for such volunteer services. Sections 3, 4 Authorizes the fire insurance premium currently charged to
S939 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 939 2019-2020 Regular Sessions I N S E N A T E January 9, 2019 ___________ Introduced by Sens. O'MARA, BROOKS, KENNEDY -- read twice and ordered printed, and when printed to be committed to the Committee on Investi- gations and Government Operations AN ACT to amend the tax law, the insurance law, the vehicle and traffic law and the education law, in relation to enacting the omnibus emer- gency services volunteer incentive act THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Short title. This act shall be known and may be cited as the "omnibus emergency services volunteer incentive act". § 2. Paragraphs 1 and 3 of subsection (e-2) of section 606 of the tax law, paragraph 1 as added by section 1 of part U of chapter 62 of the laws of 2006, paragraph 3 as added by section 4 of part N of chapter 61 of the laws of 2006 and such subsection as relettered by section 1 of part K of chapter 59 of the laws of 2014, are amended to read as follows: (1) For taxable years beginning on and after January first, two thou- sand seven, a resident taxpayer who serves as an active volunteer fire- fighter 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. 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. FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY- TWO, A VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBULANCE WORKER WHO HAS BEEN ACTIVE FOR FOUR OR MORE CONSECUTIVE TAXABLE YEARS SHALL BE ALLOWED AN ADDITIONAL CREDIT EQUAL TO FOUR HUNDRED DOLLARS. (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, the EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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