Assembly Actions -
Senate Actions - UPPERCASE
|Jan 05, 2022||
referred to budget and revenue
|Jan 06, 2021||
referred to budget and revenue
Senate Bill S204
2021-2022 Legislative Session
Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee
- In Committee Assembly
- On Floor Calendar Assembly
- Passed Assembly
- Delivered to Governor
- Signed By Governor
2021-S204 (ACTIVE) - Details
2021-S204 (ACTIVE) - Sponsor Memo
BILL NUMBER: S204 SPONSOR: KAPLAN TITLE OF BILL: An act to amend the tax law, in relation to providing for a credit against personal income tax for volunteer firefighters and members of volunteer ambulance corps PURPOSE OF THE BILL: This bill gives a State income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $1,200. SUMMARY OF PROVISIONS: Section 1 amends section 606 of the Tax Law by adding a new subsection (ccc) providing volunteer firefighters and members of volunteer ambu- lance corps service credit. The subsection provides that member of a volunteer fire department or a member of a volunteer ambulance corps who has been a member in good standing with a volunteer department for a
2021-S204 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 204 2021-2022 Regular Sessions I N S E N A T E (PREFILED) January 6, 2021 ___________ Introduced by Sen. KAPLAN -- 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 for a credit against personal income tax for volunteer firefighters and members of volunteer ambulance corps 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 (kkk) to read as follows: (KKK) VOLUNTEER FIREFIGHTERS AND MEMBERS OF VOLUNTEER AMBULANCE CORPS SERVICE CREDIT. IN THE CASE OF A MEMBER OF A VOLUNTEER FIRE DEPARTMENT OR A MEMBER OF A VOLUNTEER AMBULANCE CORPS WHO HAS BEEN A MEMBER IN GOOD STANDING WITH A VOLUNTEER DEPARTMENT FOR A MINIMUM OF FIVE YEARS AND WHO MAINTAINS CONTINUOUS ELIGIBILITY, IN THIS STATE, THERE SHALL BE ALLOWED A CREDIT AGAINST ANY INCOME TAX OWED BY SUCH MEMBER IN AN AMOUNT WHICH IS EQUAL TO THE SUM OF ONE THOUSAND TWO HUNDRED DOLLARS OR THE TOTAL AMOUNT OF THE TAX OWED BY THE TAXPAYER IF LESS THAN ONE THOUSAND TWO HUNDRED DOLLARS, WHICHEVER IS LOWER. § 2. This act shall take effect on the first of January next succeed- ing the date on which it shall have become a law and shall apply to taxable years beginning on or after such date. Effective immediately the commissioner of taxation and finance is authorized to promulgate any and all rules and regulations and take any other measures necessary to implement this act on its effective date on or before such date. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01166-01-1
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