Senate Bill S338

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    338
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 Introduced  by  Sen.  AKSHAR -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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 NINETEEN, 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 NINETEEN, 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 AND HAS BEEN IN GOOD STANDING FOR A PERIOD OF FOUR
 YEARS OR LESS SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY  THIS
 ARTICLE EQUAL TO FIVE HUNDRED DOLLARS AND A RESIDENT TAXPAYER WHO SERVES
 AS AN ACTIVE VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBULANCE WORKER AND HAS
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD05374-01-9

 S. 338                              2
 
 BEEN  IN  GOOD  STANDING  FOR A MINIMUM OF FIVE YEARS SHALL BE ALLOWED A
 CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE  EQUAL  TO  ONE  THOUSAND
 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
 TAXABLE  YEARS  BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND SEVEN
 AND BEFORE JANUARY FIRST, TWO THOUSAND NINETEEN, the amount of the cred-
 it allowed shall be four hundred DOLLARS. FOR TAXABLE YEARS BEGINNING ON
 AND AFTER JANUARY FIRST, TWO THOUSAND NINETEEN, THE AMOUNT OF THE CREDIT
 SHALL BE ONE THOUSAND dollars WHERE  AT  LEAST  ONE  OF  THE  QUALIFYING
 SPOUSES HAS SERVED AS AN ACTIVE VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBU-
 LANCE WORKER FOR LESS THAN FIVE YEARS. IN THE CASE OF A HUSBAND AND WIFE
 WHO  FILE  A  JOINT RETURN, WHO BOTH INDIVIDUALLY QUALIFY FOR THE CREDIT
 UNDER THIS SUBSECTION AND WHO HAVE EACH SERVED A MINIMUM OF FIVE  YEARS,
 THE AMOUNT OF THE CREDIT ALLOWED SHALL BE TWO 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 NINETEEN, 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 NINETEEN, 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 AND HAS BEEN IN GOOD STANDING FOR A PERIOD OF FOUR
 YEARS OR LESS SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY  THIS
 ARTICLE EQUAL TO FIVE HUNDRED DOLLARS AND A RESIDENT TAXPAYER WHO SERVES
 AS AN ACTIVE VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBULANCE WORKER AND HAS
 BEEN  IN  GOOD  STANDING  FOR A MINIMUM OF FIVE YEARS SHALL BE ALLOWED A

 S. 338                              3
 
 CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE  EQUAL  TO  ONE  THOUSAND
 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-
 BLE  YEARS  BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND SEVEN AND
 BEFORE JANUARY FIRST, TWO THOUSAND NINETEEN, the amount  of  the  credit
 allowed  shall  be  four hundred DOLLARS. FOR TAXABLE YEARS BEGINNING ON
 AND AFTER JANUARY FIRST, TWO THOUSAND NINETEEN, THE AMOUNT OF THE CREDIT
 SHALL BE ONE THOUSAND dollars WHERE  AT  LEAST  ONE  OF  THE  QUALIFYING
 SPOUSES HAS SERVED AS AN ACTIVE VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBU-
 LANCE WORKER FOR LESS THAN FIVE YEARS. IN THE CASE OF A HUSBAND AND WIFE
 WHO  FILE  A  JOINT RETURN, WHO BOTH INDIVIDUALLY QUALIFY FOR THE CREDIT
 UNDER THIS SUBSECTION AND WHO HAVE EACH SERVED A MINIMUM OF FIVE  YEARS,
 THE AMOUNT OF THE CREDIT ALLOWED SHALL BE TWO 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.