S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7655
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 14, 2019
                                ___________
 
 Introduced  by M. of A. TAGUE -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to providing a state income tax
   exemption for volunteer firefighters and volunteer ambulance workers
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subsection (i) of section 601 of the tax law is relettered
 subsection (j) and a new subsection (i) is added to read as follows:
   (I)  VOLUNTEER  FIREFIGHTERS  AND  VOLUNTEER  AMBULANCE  WORKERS.   1.
 NOTWITHSTANDING  THE  PROVISIONS OF SUBSECTIONS (A), (B), (C) AND (D) OF
 THIS SECTION AND ANY OTHER PROVISION OF THIS ARTICLE, FOR TAXABLE  YEARS
 BEGINNING  AFTER  JANUARY  FIRST,  TWO THOUSAND TWENTY, THE GROSS INCOME
 SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE REGARDLESS OF  WHETHER  SUCH
 INCOME  IS  SUBJECT  TO  FEDERAL INCOME TAXATION TO EACH RESIDENT OF THE
 STATE WHO HAS QUALIFYING SERVICE IN  THE  TAXABLE  YEAR  FOR  WHICH  THE
 EXEMPTION  IS  CLAIMED AS A VOLUNTEER FIREFIGHTER AS DEFINED IN SUBDIVI-
 SION ONE OF SECTION THREE OF THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW  OR
 A  VOLUNTEER  AMBULANCE  WORKER AS DEFINED IN SUBDIVISION ONE OF SECTION
 THREE OF THE VOLUNTEER AMBULANCE WORKERS' BENEFIT LAW OR AS A MEMBER  OF
 A VOLUNTEER EMERGENCY MEDICAL SERVICES PERSONNEL SQUAD.
   2. FOR THE PURPOSES OF THIS SUBSECTION "QUALIFYING SERVICE" SHALL MEAN
 SERVICE  WHERE  SUCH  PERSON  HAS  BEEN A MEMBER IN GOOD STANDING WITH A
 VOLUNTEER FIRE DEPARTMENT OR VOLUNTEER AMBULANCE SERVICE FOR  A  MINIMUM
 OF  ONE YEAR, HAS COMPLETED ALL REQUIRED TRAINING COURSES AS REQUIRED BY
 THE STATE OF NEW YORK AND IS CERTIFIED BY THE  CHIEF  EMERGENCY  SERVICE
 COORDINATOR  OF  THE  COUNTY  THAT  THE VOLUNTEER FIRE DEPARTMENT OR THE
 VOLUNTEER AMBULANCE SERVICE SERVES AND HAS ATTENDED AT LEAST  FIFTY-FIVE
 PERCENT OF THE ACTIVITIES OF THE VOLUNTEER FIRE DEPARTMENT OR THE VOLUN-
 TEER AMBULANCE SERVICE THAT HE OR SHE IS A MEMBER OF.
   §  2.  This  act  shall take effect immediately and shall apply to all
 taxable years beginning on or after January 1, 2020.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD11395-02-9