senate Bill S338

2019-2020 Legislative Session

Relates to increasing the volunteer firefighters' and ambulance workers' credit

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Finance Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 30, 2019 reported and committed to finance
Mar 11, 2019 notice of committee consideration - requested
Jan 09, 2019 referred to investigations and government operations

Votes

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Apr 30, 2019 - Investigations and Government Operations committee Vote

S338
6
0
committee
6
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Apr 30, 2019

aye wr (1)

Co-Sponsors

S338 (ACTIVE) - Details

See Assembly Version of this Bill:
A4573
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S7030
2017-2018: S1224, A8039

S338 (ACTIVE) - Summary

Relates to increasing the volunteer firefighters' and ambulance workers' credit; increases the amount of the credit from $200 to $500 for single filers who have served for less than five years and from $200 to $1,000 for single filers who serve at least five years and from $400 to $1,000 for spouses filing jointly where one spouse has served less than five years and from $400 to $2,000 for spouses filing jointly who have each served at least five years.

S338 (ACTIVE) - Sponsor Memo

S338 (ACTIVE) - Bill Text download pdf


                    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

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