S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7524--A
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 25, 2023
                                ___________
 
 Introduced  by  M.  of  A. THIELE, LUNSFORD, BRABENEC, GUNTHER, STERN --
   read once and referred to the Committee on Ways and Means -- recommit-
   ted to the Committee on Ways and Means  in  accordance  with  Assembly
   Rule  3,  sec.  2  --  committee  discharged,  bill  amended,  ordered
   reprinted as amended and recommitted to said committee

 AN ACT to amend the tax law and the real property tax law,  in  relation
   to  tax  credits  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 (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 EIGHT  HUNDRED  DOLLARS.  In  order  to
 receive this credit a volunteer firefighter or volunteer ambulance work-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11501-04-4
              

 A. 7524--A                          2
 
 er must have been active for the entire taxable year for which the cred-
 it is sought.
   (2)  [If]  FOR TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOU-
 SAND TWENTY-FOUR, 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 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.  FOR TAXABLE YEARS BEGINNING ON OR
 AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FOUR, A  TAXPAYER  IS  ELIGIBLE
 FOR  THIS  CREDIT  EVEN  IF  THEY  RECEIVE A REAL PROPERTY TAX EXEMPTION
 RELATING TO SUCH SERVICE UNDER TITLE TWO OF ARTICLE  FOUR  OF  THE  REAL
 PROPERTY TAX LAW.
   (3)  In  the  case  of  [a  husband and wife] SPOUSES who file a joint
 return and who both individually  qualify  for  the  credit  under  this
 subsection  FOR  TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO
 THOUSAND SEVEN AND BEFORE JANUARY FIRST, TWO THOUSAND  TWENTY-FOUR,  the
 amount  of the credit allowed shall be four hundred DOLLARS. FOR TAXABLE
 YEARS BEGINNING ON AND AFTER JANUARY FIRST,  TWO  THOUSAND  TWENTY-FOUR,
 THE AMOUNT OF THE CREDIT SHALL BE SIXTEEN HUNDRED dollars.
   (4)  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 eighty-six of this
 article, provided, however, that no interest shall be paid thereon.
   § 2. The opening paragraph and  paragraph  (a)  of  subdivision  2  of
 section  466-a  of the real property tax law, as added by chapter 670 of
 the laws of 2022, are amended to read as follows:
   Such exemption shall not be granted to an enrolled member of an incor-
 porated volunteer fire company, fire department or  incorporated  volun-
 tary  ambulance  service  residing  in  such CITY, VILLAGE, TOWN, SCHOOL
 DISTRICT, SPECIAL DISTRICT, FIRE DISTRICT OR county unless:
   (a) the applicant resides in the  city,  town  [or],  village,  SCHOOL
 DISTRICT,  SPECIAL  DISTRICT, FIRE DISTRICT OR COUNTY which is served by
 such incorporated volunteer fire company or fire department or  incorpo-
 rated voluntary ambulance service;
   §  3. This act shall take effect on the first of April next succeeding
 the date on which it shall have become a law.