Assembly Bill A9322

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9322
 
                           I N  A S S E M B L Y
 
                             February 23, 2022
                                ___________
 
 Introduced  by M. of A. GRIFFIN -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing a tax exemption
   for an active volunteer firefighter and a volunteer ambulance worker
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1. Subsection (b) of section 612 of the tax law is amended by
 adding a new paragraph 42 to read as follows:
   (42) FOR THE TAXABLE YEAR TWO THOUSAND TWENTY-ONE, ANY INCOME RECEIVED
 BY AN INDIVIDUAL WHO  SERVED  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 SUBDIVI-
 SION FOURTEEN OF SECTION TWO HUNDRED NINETEEN-K OF THE GENERAL MUNICIPAL
 LAW FOR THE ENTIRE TAXABLE YEAR  OF  TWO  THOUSAND  TWENTY-ONE,  TO  THE
 EXTENT  INCLUDIBLE  IN GROSS INCOME FOR FEDERAL INCOME TAX PURPOSES, BUT
 NOT TO EXCEED FIFTEEN THOUSAND DOLLARS.
   § 2. This act shall take effect immediately.
 
 
 
 
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03684-01-1