senate Bill S5564

2019-2020 Legislative Session

Relates to providing a state income tax exemption for volunteer firefighters and volunteer ambulance workers

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue 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 (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 07, 2019 referred to budget and revenue

Sponsor's Position

Volunteer first responders go the extra mile protecting life and property. An income tax exemption is a small thank you for their sacrifice.

Co-Sponsors

S5564 (ACTIVE) - Details

See Assembly Version of this Bill:
A7655
Law Section:
Tax Law
Laws Affected:
Amd §601, Tax L

S5564 (ACTIVE) - Summary

Provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers who have qualifying service in the taxable year for which such exemption is sought.

S5564 (ACTIVE) - Sponsor Memo

S5564 (ACTIVE) - Bill Text download pdf


                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5564

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                               May 7, 2019
                               ___________

Introduced  by  Sen.  SEWARD -- 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 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.

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