NY State Senate Bill 2021-S2171

Senate Bill S2171

2021-2022 Legislative Session

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to investigations and government operations
Jan 20, 2021	referred to investigations and government operations

co-Sponsors

2021-S2171 (ACTIVE) - Details

See Assembly Version of this Bill:: A5392
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S9183
2019-2020: S176
2023-2024: S3441, A3459

2021-S2171 (ACTIVE) - Summary

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; further provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.

2021-S2171 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S2171

SPONSOR: HELMING
 
TITLE OF BILL:

An act to amend the tax law, in relation to providing for a credit
against personal income tax for volunteer firefighters who complete
qualifications to become a training instructor

 
PURPOSE:

This bill would amend the tax law to provide a credit against personal
income tax for firefighters who complete qualifications to be a training
instructor.

 
SUMMARY OF PROVISIONS:

Sections 1: Amends the tax law to add a new subsection (e-3) to provide
that in the case of a current volunteer firefighter who completes the
minimum qualifications for instructor certification as outlined in NYCRR
426.4, there shall be allowed a credit against income tax owed by such

person in an amount which is equal to $500 or the total amount of the
tax owed by the taxpayer if less than $500, whichever is lower.

Section 2: Provides an effective date.

 
JUSTIFICATION:

Recently, there has been a growing shortage of volunteer firefighters
across the state of New York. This can be contributed to a shortage of
training courses that are required to become a certified volunteer. Many
people are discouraged from becoming a volunteer firefighter due to the
long commutes to trainings on top of the mandated hours it takes to
complete the certification. This problem predominantly affects rural
areas where training centers could be as far as an hour away.

Providing a tax credit to instructors will incentivize people to go
through the necessary qualifications to become trainers increasing the
availability of trainings across the state.

 
LEGISLATIVE HISTORY:

2019-2020: S.176 referred to Investigations and Government Operations

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding in
the date on which it shall have become law and shall apply to taxable
years beginning on or after such date.

2021-S2171 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2171
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 20, 2021
                                ___________
 
 Introduced  by  Sen. HELMING -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in  relation  to  providing  for  a  credit
   against  personal  income  tax for volunteer firefighters who complete
   qualifications to become a training instructor

   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 (e-3) to read as follows:
   (E-3) VOLUNTEER FIREFIGHTER  INSTRUCTOR  CERTIFICATION  CREDIT.    FOR
 TAXABLE  YEARS BEGINNING ON AND AFTER JANUARY 1, 2020, A VOLUNTEER FIRE-
 FIGHTER WHO COMPLETES THE MINIMUM QUALIFICATIONS FOR INSTRUCTOR  CERTIF-
 ICATION AS OUTLINED IN NEW YORK STATE CODES, RULES AND REGULATIONS TITLE
 19,  SECTION  426.4,  IN  THIS  STATE,  THERE  SHALL BE ALLOWED A CREDIT
 AGAINST INCOME TAX OWED BY SUCH PERSON IN AN AMOUNT WHICH  IS  EQUAL  TO
 THE  SUM  OF FIVE HUNDRED DOLLARS OR THE TOTAL AMOUNT OF THE TAX OWED BY
 THE TAXPAYER IF LESS THAN FIVE 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  addition,  amendment and/or repeal of any rule or regulation neces-
 sary for the implementation of  this  act  on  its  effective  date  are
 authorized to be made and completed on or before such effective date.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04565-01-1

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Senate Bill S2171

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Sponsored By

Pamela Helming