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Senate Bill S3441

2023-2024 Legislative Session

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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2023-S3441 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S9183
2019-2020: S176
2021-2022: S2171
2025-2026: S3468

2023-S3441 (ACTIVE) - Summary

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.

2023-S3441 (ACTIVE) - Sponsor Memo

2023-S3441 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3441
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 31, 2023
                                ___________
 
 Introduced  by  Sen. HELMING -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in  relation  to  providing  for  a  credit
   against  personal  income  tax for volunteer firefighters who complete
   qualifications to become a training instructor

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  606  of  the  tax law is amended by adding a new
 subsection (e-3) to read as follows:
   (E-3) VOLUNTEER FIREFIGHTER  INSTRUCTOR  CERTIFICATION  CREDIT.    FOR
 TAXABLE  YEARS BEGINNING ON AND AFTER JANUARY 1, 2023, A VOLUNTEER FIRE-
 FIGHTER WHO COMPLETES THE MINIMUM QUALIFICATIONS FOR INSTRUCTOR  CERTIF-
 ICATION AS OUTLINED IN NEW YORK STATE CODES, RULES AND REGULATIONS TITLE
 19,  SECTION  426.4,  IN  THIS  STATE,  THERE  SHALL BE ALLOWED A CREDIT
 AGAINST INCOME TAX OWED BY SUCH PERSON IN AN AMOUNT WHICH  IS  EQUAL  TO
 THE  SUM  OF FIVE HUNDRED DOLLARS OR THE TOTAL AMOUNT OF THE TAX OWED BY
 THE TAXPAYER IF LESS THAN FIVE HUNDRED DOLLARS, WHICHEVER IS LOWER.
   § 2. This act shall take effect on the first of January next  succeed-
 ing  the  date  on  which  it shall have become a law and shall apply to
 taxable years beginning on or after such date.   Effective  immediately,
 the  addition,  amendment and/or repeal of any rule or regulation neces-
 sary for the implementation of  this  act  on  its  effective  date  are
 authorized to be made and completed on or before such effective date.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04928-02-3

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