senate Bill S5335

2021-2022 Legislative Session

Relates to providing a state income tax exemption for volunteer firefighters and volunteer ambulance workers

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Mar 02, 2021 referred to budget and revenue

Co-Sponsors

S5335 (ACTIVE) - Details

See Assembly Version of this Bill:
A6310
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §601, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S5564, A7655

S5335 (ACTIVE) - Summary

Provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers who have qualifying service in the taxable year for which such exemption is sought.

S5335 (ACTIVE) - Sponsor Memo

S5335 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5335
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               March 2, 2021
                                ___________
 
 Introduced by Sen. OBERACKER -- 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 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.

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