Assembly Bill A4404

2023-2024 Legislative Session

Increases the volunteer firefighters' and ambulance workers' credit

download bill text pdf

Sponsored By

Current Bill Status - In Assembly 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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2023-A4404 (ACTIVE) - Details

See Senate Version of this Bill:
S2048
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A8817, S6802
2021-2022: A5206, S4889

2023-A4404 (ACTIVE) - Summary

Relates to increasing the volunteer firefighters' and ambulance workers' credit; increases the amount of the credit from $200 to $500 for single filers and from $400 to $1,000 for spouses filing jointly.

2023-A4404 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4404
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 14, 2023
                                ___________
 
 Introduced  by  M. of A. GUNTHER, COLTON, HAWLEY, NORRIS, EICHENSTEIN --
   read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation  to  increasing  the  volunteer
   firefighters' and ambulance workers' credit
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Subsection (e-1) of section 606 of the tax law,  as  added
 by section 1 of part U of chapter 62 of the laws of 2006, paragraph 2 as
 amended  by  chapter  532  of the laws of 2007, paragraph 3 as added and
 paragraph 4 as renumbered by section 4 of part N of chapter  61  of  the
 laws of 2006, is amended to read as follows:
   (e-1)  Volunteer  firefighters' and ambulance workers' credit. (1) For
 taxable years beginning on and after January first, two  thousand  seven
 AND  BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-FOUR, a resident taxpayer
 who serves 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 subdivision fourteen of section
 two hundred nineteen-k of the general municipal law shall be  allowed  a
 credit  against  the  tax  imposed  by this article equal to two hundred
 dollars.  FOR TAXABLE YEARS BEGINNING ON AND AFTER  JANUARY  FIRST,  TWO
 THOUSAND TWENTY-FOUR, A RESIDENT TAXPAYER WHO SERVES AS AN ACTIVE VOLUN-
 TEER  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 SUBDIVISION FOURTEEN OF SECTION TWO HUNDRED NINETEEN-K OF
 THE GENERAL MUNICIPAL LAW SHALL BE ALLOWED  A  CREDIT  AGAINST  THE  TAX
 IMPOSED  BY  THIS  ARTICLE  EQUAL  TO  FIVE HUNDRED DOLLARS. In order to
 receive this credit a volunteer firefighter or volunteer ambulance work-
 er must have been active for the entire taxable year for which the cred-
 it is sought.
   (2) If a taxpayer receives a real property tax exemption  relating  to
 such  service  under  title two of article four of the real property tax
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05244-01-3
              

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