|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|May 07, 2019||referred to budget and revenue|
senate Bill S5564
Current Bill Status - In Senate Committee Budget And Revenue Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
Volunteer first responders go the extra mile protecting life and property. An income tax exemption is a small thank you for their sacrifice.
S5564 (ACTIVE) - Details
- See Assembly Version of this Bill:
- Law Section:
- Tax Law
- Laws Affected:
- Amd §601, Tax L
S5564 (ACTIVE) - Sponsor Memo
BILL NUMBER: S5564 SPONSOR: SEWARD TITLE OF BILL: An act to amend the tax law, in relation to providing a state income tax exemption for volunteer firefighters and volunteer ambulance workers PURPOSE OR GENERAL IDEA OF BILL: This bill relates to providing a state income tax exemption for volun- teer firefighters and volunteer ambulance workers. SUMMARY OF SPECIFIC PROVISIONS: Section one of this legislation provides for an exemption of the gross income from tax under Section 601 of the Tax Law, for each resident of New York State who has qualifying service for which the exemption is claimed as a volunteer firefighter, volunteer ambulance worker, or volunteer emergency medical services personnel squad. This section also describes the "qualifying service" requirements for the purposes of this legislation as a member in good standing with a volunteer fire depart-
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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