S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6310
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 12, 2021
                                ___________
 
 Introduced  by  M. of A. TAGUE, BRABENEC, DeSTEFANO, B. MILLER, SMULLEN,
   HAWLEY, MORINELLO, WALSH, PALMESANO, WALCZYK -- read once and referred
   to the Committee on Ways and Means
 
 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-TWO, 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, 2022.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD10105-01-1