Senate Bill S5679

2023-2024 Legislative Session

Relates to enacting the volunteer emergency services mileage reimbursement tax credit

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-S5679 (ACTIVE) - Details

See Assembly Version of this Bill:
A4094
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

2023-S5679 (ACTIVE) - Summary

Relates to enacting the volunteer emergency services mileage reimbursement tax credit; allows an active volunteer firefighter or a volunteer ambulance worker a credit equal to their reasonable mileage allowance owed for each mile actually and necessarily traveled by the volunteer firefighter or volunteer ambulance worker who utilizes their personal vehicle in the fulfillment of their emergency response duties.

2023-S5679 (ACTIVE) - Sponsor Memo

2023-S5679 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5679
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              March 13, 2023
                                ___________
 
 Introduced  by  Sens.  ORTT, GALLIVAN -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue
 
 AN ACT to amend the tax law, in relation to enacting the volunteer emer-
   gency services mileage reimbursement tax credit
 
   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 (ooo) to read as follows:
   (OOO) VOLUNTEER EMERGENCY SERVICES MILEAGE REIMBURSEMENT  TAX  CREDIT.
 (1)  FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
 TWENTY-FOUR, A RESIDENT TAXPAYER WHO SERVES AS AN ACTIVE VOLUNTEER FIRE-
 FIGHTER 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 THEIR REASONABLE MILEAGE ALLOWANCE OWED FOR EACH MILE
 ACTUALLY AND NECESSARILY TRAVELED BY THE VOLUNTEER FIREFIGHTER OR VOLUN-
 TEER AMBULANCE  WORKER  WHO  UTILIZES  THEIR  PERSONAL  VEHICLE  IN  THE
 FULFILLMENT  OF  THEIR EMERGENCY RESPONSE DUTIES. THE REASONABLE MILEAGE
 ALLOWANCE SHALL NOT EXCEED THE STANDARD  TRAVEL  ALLOWANCE  FOR  MILEAGE
 ADOPTED  OR  PRESCRIBED  FOR  FEDERAL  INCOME  TAX PURPOSES. 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 AND HAVE BEEN CERTIFIED BY THE  AUTHORITY HAVING JURIS-
 DICTION FOR THE INCORPORATED VOLUNTEER FIRE COMPANY, FIRE DEPARTMENT, OR
 VOLUNTARY AMBULANCE SERVICE AS AN ENROLLED MEMBER OF  SUCH  INCORPORATED
 VOLUNTEER  FIRE  COMPANY,  FIRE    DEPARTMENT,  OR  VOLUNTARY  AMBULANCE
 SERVICE, AS DETERMINED BY THE GOVERNING BODY OF A CITY,  VILLAGE,  TOWN,
 SCHOOL DISTRICT, FIRE DISTRICT OR COUNTY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07914-01-3
 S. 5679                             2

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