S T A T E O F N E W Y O R K
________________________________________________________________________
1320--A
2021-2022 Regular Sessions
I N A S S E M B L Y
January 8, 2021
___________
Introduced by M. of A. ZEBROWSKI, L. ROSENTHAL, STECK, BUTTENSCHON,
STIRPE, DiPIETRO -- Multi-Sponsored by -- M. of A. HAWLEY, LUPARDO,
SANTABARBARA -- read once and referred to the Committee on Ways and
Means -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the tax law, in relation to providing tax credits to
volunteer firefighters, volunteer ambulance workers and volunteer
emergency medical personnel under certain circumstances
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 606 of the tax law is amended by adding a new
subsection (h-1) to read as follows:
(H-1) VOLUNTEER FIREFIGHTERS', VOLUNTEER AMBULANCE WORKERS' AND VOLUN-
TEER EMERGENCY MEDICAL SERVICE PERSONNEL CREDIT. FOR TAXABLE YEARS
BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY-THREE, A CRED-
IT, IN THE AMOUNTS OF:
(1) TWO HUNDRED FIFTY DOLLARS FOR ONE YEAR OF QUALIFYING SERVICE;
(2) FIVE HUNDRED DOLLARS FOR TWO YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
(3) SIX HUNDRED DOLLARS FOR THREE YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
(4) SEVEN HUNDRED DOLLARS FOR FOUR YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
(5) EIGHT HUNDRED DOLLARS FOR FIVE YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
(6) NINE HUNDRED DOLLARS FOR SIX YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
(7) ONE THOUSAND DOLLARS FOR SEVEN YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
(8) ONE THOUSAND FIVE HUNDRED DOLLARS FOR EIGHT YEARS OF CONSECUTIVE
QUALIFYING SERVICE;
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05515-02-1
A. 1320--A 2
(9) TWO THOUSAND DOLLARS FOR NINE YEARS OF CONSECUTIVE QUALIFYING
SERVICE; OR
(10) TWO THOUSAND FIVE HUNDRED DOLLARS FOR TEN OR MORE YEARS OF
CONSECUTIVE QUALIFYING SERVICE;
SHALL BE ALLOWED AGAINST THE TAX IMPOSED BY SECTION SIX HUNDRED ONE OF
THIS PART, TO EACH RESIDENT OF THE STATE WHO SERVES AS A VOLUNTEER FIRE-
FIGHTER AS DEFINED IN SUBDIVISION 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. IF A VOLUNTEER DEPARTMENT MEMBER HAS A YEAR WHERE THE
QUALIFYING SERVICE LEVEL IS NOT MET, THEN HE OR SHE SHALL RECEIVE THE
CREDIT PROVIDED FOR IN PARAGRAPH ONE OF THIS SUBSECTION THE NEXT TIME
THEY HAVE A QUALIFYING SERVICE YEAR.
FOR THE PURPOSES OF THIS SUBSECTION "QUALIFYING SERVICE" SHALL MEAN
SERVICE WHERE SUCH PERSON HAS BEEN A MEMBER IN GOOD STANDING WITH A
VOLUNTEER DEPARTMENT 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 DEPARTMENT SERVES TO HAVE ATTENDED AT LEAST FORTY PERCENT
OF THE ACTIVITIES OF THE VOLUNTEER DEPARTMENT THAT HE OR SHE IS A MEMBER
OF.
§ 2. This act shall take effect immediately.