S T A T E O F N E W Y O R K
________________________________________________________________________
7377
2023-2024 Regular Sessions
I N A S S E M B L Y
May 18, 2023
___________
Introduced by M. of A. ZEBROWSKI -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to tax credits for volunteer
firefighters, volunteer ambulance workers and volunteer emergency
medical personnel under certain circumstances
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 VOLUNTEER ambulance workers' credit.
(1) For taxable years beginning on and after January first, two thousand
[seven] TWENTY-THREE, 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 [two] EIGHT hundred dollars. In order
to receive this credit a volunteer firefighter or volunteer ambulance
worker must have been active for the entire taxable year for which the
credit 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
law, such taxpayer shall not be eligible for this credit; provided,
however (A) if the taxpayer receives such real property tax exemption in
the two thousand seven taxable year as a result of making application
therefor in a prior year or (B) if the taxpayer notifies his or her
assessor in writing by December thirty-first, two thousand seven of the
taxpayer's intent to discontinue such real property tax exemption by not
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01127-03-3
A. 7377 2
re-applying for such real property tax exemption by the next taxable
status date, such taxpayer shall be eligible for this credit for the two
thousand seven taxable year.
(3)] In the case of a husband and wife who file a joint return and who
both individually qualify for the credit under this subsection, the
amount of the credit allowed shall be [four] ONE THOUSAND SIX hundred
dollars.
[(4)] (3) If the amount of the credit allowed under this subsection
for any taxable year shall exceed the taxpayer's tax for such year, the
excess shall be treated as an overpayment of tax to be credited or
refunded in accordance with the provisions of section six hundred eight-
y-six of this article, provided, however, that no interest shall be paid
thereon.
§ 2. This act shall take effect immediately.