Senate Bill S324

2023-2024 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 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-S324 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §601, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S5564
2021-2022: S5335

2023-S324 (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.

2023-S324 (ACTIVE) - Sponsor Memo

2023-S324 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    324
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 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-FOUR,  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, 2024.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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