S T A T E O F N E W Y O R K
________________________________________________________________________
1960
2021-2022 Regular Sessions
I N S E N A T E
January 16, 2021
___________
Introduced by Sen. BROOKS -- 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 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