S T A T E O F N E W Y O R K
________________________________________________________________________
10630--A
I N A S S E M B L Y
March 13, 2026
___________
Introduced by M. of A. SOLAGES, CASHMAN, GRIFFIN, BURDICK, SAYEGH, WOER-
NER, SHIMSKY, STERN, BENEDETTO, CRUZ, BRONSON, DURSO, DeSTEFANO,
E. BROWN, BEEPHAN, NOVAKHOV, BRABENEC, GANDOLFO, KAY, P. CARROLL,
WIEDER, BENDETT -- read once and referred to the Committee on Local
Governments -- committee discharged, bill amended, ordered reprinted
as amended and recommitted to said committee
AN ACT to amend the general municipal law, the volunteer firefighters'
benefit law and the town law, in relation to providing pay per call
and paid on call stipends for volunteer firefighters and travel
expense reimbursement for call response; to amend the labor law, in
relation to the definitions of "employee" and remuneration; to amend
the civil service law, in relation to providing volunteer firefighters
in the exempt class; to amend the tax law, in relation to including
nominal fees paid to volunteer firefighters within the New York
adjusted gross income of a resident individual; and to amend the
general municipal law, in relation to establishing the volunteer fire
service nominal compensation assistance fund
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The general municipal law is amended by adding a new
section 200-aaa to read as follows:
§ 200-AAA. PAY PER CALL AND PAID ON CALL NOMINAL COMPENSATION
(STIPENDS) FOR VOLUNTEER FIREFIGHTERS. 1. FOR PURPOSES OF THIS SECTION:
(A) "FIRE DEPARTMENT" AND "FIRE COMPANY" SHALL HAVE THE MEANINGS AS
DEFINED IN SECTION THREE OF THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW;
(B) "NOMINAL FEE" MEANS PAYMENT TO A VOLUNTEER FIREFIGHTER OF A
STIPEND, FEE, GIFT CARD OR GIFT CERTIFICATE, GRATUITY, OR OTHER QUALIFY-
ING ITEM OF MONETARY VALUE;
(C) "PAY PER CALL COMPENSATION (STIPEND)" MEANS PAYMENT OF A NOMINAL
FEE TO A VOLUNTEER FIREFIGHTER OF A STIPEND FOR RESPONSE TO AN EMERGENCY
CALL OF THEIR FIRE DEPARTMENT OR FIRE COMPANY AS DEFINED IN THE LOCAL
RULES AND REGULATIONS ESTABLISHED FOR THE PROGRAM;
(D) "PAID ON CALL COMPENSATION (STIPEND)" MEANS A PAYMENT OF A NOMINAL
FEE TO A VOLUNTEER FIREFIGHTER FOR PARTICIPATING IN A STANDBY ACTIVITY
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15208-04-6
A. 10630--A 2
AS DEFINED IN THE LOCAL RULES AND REGULATIONS ESTABLISHED FOR THE
PROGRAM;
(E) "VOLUNTEER FIREFIGHTER" SHALL HAVE THE SAME MEANING AS DEFINED IN
SECTION THREE OF THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW. AN ACTIVE
VOLUNTEER FIREFIGHTER MAY PARTICIPATE IN A PAY PER CALL AND PAID ON CALL
STIPEND PROGRAM ADOPTED UNDER THIS STATUTE AND SUCH PARTICIPATION SHALL
NOT CAUSE THAT VOLUNTEER FIREFIGHTER OR CALL FIREFIGHTER TO BE CONSID-
ERED A PAID FIREFIGHTER AS THAT TERM IS USED IN SECTION ONE HUNDRED
SEVENTY-SIX OF THE TOWN LAW OR ANY OTHER STATUTE;
(F) "CALL FIREFIGHTER" MEANS A VOLUNTEER FIREFIGHTER PARTICIPATING IN
A PAY PER CALL AND PAID ON CALL COMPENSATION (STIPEND) PROGRAM. SUCH
PARTICIPATION SHALL NOT CHANGE SUCH FIREFIGHTER'S VOLUNTEER STATUS; AND
(G) "AUTHORITY HAVING JURISDICTION" MEANS THE GOVERNING BODY OF A
CITY, TOWN, VILLAGE, OR FIRE DISTRICT WHICH MAINTAINS A VOLUNTEER FIRE
DEPARTMENT OR VOLUNTEER FIRE COMPANY AND ELECTS TO PROVIDE A NOMINAL FEE
TO VOLUNTEER FIREFIGHTERS PURSUANT TO THIS SECTION.
2. THE GOVERNING BODY OF A CITY, TOWN, VILLAGE, FIRE DISTRICT, FIRE
PROTECTION DISTRICT, ANY OTHER ENTITY THAT OPERATES A VOLUNTEER FIRE
DEPARTMENT OR COMPANY, AN INDEPENDENT VOLUNTEER FIRE COMPANY, OR AN
INDEPENDENT FIRE COMPANY MAY BY LOCAL LAW, ORDINANCE, OR RESOLUTION,
ELECT TO AUTHORIZE A FIRE COMPANY UNDER ITS JURISDICTION TO PROVIDE A
NOMINAL FEE TO VOLUNTEER FIREFIGHTERS FOR EACH RESPONSE TO A FIRE OR
OTHER EMERGENCY AND/OR PROVIDING CERTAIN STANDBY SERVICES.
3. A PAY PER CALL AND/OR PAID ON CALL COMPENSATION (STIPEND) PROGRAM
FOR VOLUNTEER FIREFIGHTERS APPROVED BY THE GOVERNING BODY OF A CITY,
TOWN, VILLAGE, FIRE DISTRICT, FIRE PROTECTION DISTRICT, OR ANY OTHER
ENTITY THAT ELECTS TO AUTHORIZE A VOLUNTEER FIRE DEPARTMENT OR COMPANY,
AN INDEPENDENT VOLUNTEER FIRE COMPANY, OR AN INDEPENDENT FIRE COMPANY TO
PROVIDE A NOMINAL FEE TO VOLUNTEER FIREFIGHTERS SHALL PROMULGATE BASIC
RULES FOR THE PROGRAM. THE PROGRAM MAY LATER BE DISCONTINUED BY THE
AUTHORITY HAVING JURISDICTION IN THE SAME MANNER IT ELECTED TO START A
PROGRAM IF IT DETERMINES THAT THE PROGRAM NO LONGER IS IN THE BEST
INTERESTS OF THE COMMUNITY SERVED. ONLY THE AUTHORITY HAVING JURISDIC-
TION MAY AUTHORIZE THE EXPENDITURE OF ITS OPERATING FUNDS ON SUCH
PROGRAM. A VOLUNTEER FIRE DEPARTMENT OR COMPANY, AN INDEPENDENT VOLUN-
TEER FIRE COMPANY, OR AN INDEPENDENT FIRE COMPANY THAT OPERATES AS A
FIRE CORPORATION MAY AUTHORIZE THE EXPENDITURE OF DEPARTMENT, COMPANY OR
CORPORATE FUNDS ON THE PROGRAM WITH THE CONSENT OF THE AUTHORITY HAVING
JURISDICTION. A VOLUNTEER FIREFIGHTER MAY ONLY RECEIVE COMPENSATION OR
BE PAID ONE STIPEND PER ACTIVITY.
4. THE AMOUNT OF SUCH PAY PER CALL COMPENSATION (STIPENDS) SHALL BE
SET BY THE ENTITY THAT HAS AUTHORIZED THE PROGRAM:
(A) TOTAL ANNUAL NOMINAL COMPENSATION PER VOLUNTEER FIREFIGHTER PAID
PURSUANT TO THIS SECTION SHALL BE LESS THAN AN AMOUNT WHICH WOULD RESULT
IN THE NOMINAL FEE BEING REGARDED AS COMPENSATION AND SUBJECT TO THE
"FAIR LABOR STANDARDS ACT OF 1938," 29 U.S.C. S.201 ET SEQ., FOR THE
VOLUNTEER'S FIRST RESPONDER SERVICES; AND
(B) EXEMPT FROM PAYROLL AND INCOME TAXATION UNDER NEW YORK STATE LAW;
AND
(C) ANY NOMINAL FEE PROVIDED UNDER THIS SECTION SHALL NOT BE DEEMED
REMUNERATION OR GRATUITY UNDER THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW
OR ANY OTHER PROVISION OF LAW AND SHALL NOT INTERFERE WITH OR IMPACT THE
VOLUNTEER STATUS OF VOLUNTEER FIREFIGHTERS UNDER THE VOLUNTEER FIRE-
FIGHTERS' BENEFIT LAW OR ANY OTHER PROVISION OF LAW; AND
A. 10630--A 3
(D) ANY NOMINAL FEE PROVIDED SHALL NEITHER ALTER NOR IMPAIR THE RIGHTS
OR ABILITIES OF A VOLUNTEER FIREFIGHTER AS A PARTICIPANT ENTITLED TO
RECEIVE BENEFITS PURSUANT TO ARTICLE ELEVEN-A OF THIS CHAPTER.
5. VOLUNTEER FIREFIGHTERS MAY WAIVE THEIR RIGHT TO PARTICIPATE IN A
PAY PER CALL AND PAID ON CALL COMPENSATION (STIPEND) PROGRAM CREATED FOR
THEIR FIRE DEPARTMENT OR FIRE COMPANY AND MAY RESPOND TO EMERGENCY CALLS
WITHOUT RECEIVING ANY STIPEND PAYMENTS. VOLUNTEER FIREFIGHTERS WISHING
TO WAIVE THEIR RIGHT TO PARTICIPATE IN THE PROGRAM SHALL FILE A WRITTEN
WAIVER WITH THE AUTHORITY MANAGING THE PROGRAM ON THE FORM IT CREATES
FOR THAT PURPOSE. FAILURE TO REGISTER FOR THE PROGRAM IF REGISTRATION IS
REQUIRED SHALL ALSO SERVE AS A WAIVER.
6. VOLUNTEER FIREFIGHTERS RECEIVING PAY PER CALL AND PAID ON CALL
STIPENDS MUST MEET ALL CRITERIA AND REQUIREMENTS NECESSARY TO BE AN
ACTIVE VOLUNTEER FIREFIGHTER. THEY SHALL MEET ALL ENTRY LEVEL AND PERI-
ODIC PHYSICAL EXAMINATION REQUIREMENTS SET BY THE AUTHORITY HAVING
JURISDICTION OVER THE FIRE DEPARTMENT OR FIRE COMPANY AND APPROVED BY
ITS PHYSICIAN TO PERMIT VOLUNTEER FIREFIGHTERS TO RESPOND TO EMERGENCY
CALLS AND RENDER ASSISTANCE AT EMERGENCY CALLS. THEY SHALL MEET ALL
TRAINING REQUIREMENTS FOR VOLUNTEER FIREFIGHTERS ESTABLISHED BY THE
OFFICE OF FIRE PREVENTION AND CONTROL BEST PRACTICES INITIATIVE, THE
DEPARTMENT OF HEALTH (RELATIVE TO RENDERING EMERGENCY MEDICAL SERVICES)
AND THE LOCAL AUTHORITY HAVING JURISDICTION OVER THE FIRE DEPARTMENT OR
FIRE COMPANY. THEY SHALL MEET ATTENDANCE REQUIREMENTS SET BY THE LOCAL
AUTHORITY HAVING JURISDICTION OVER THE FIRE DEPARTMENT OR FIRE COMPANY.
THE AUTHORITY HAVING JURISDICTION OVER A PROGRAM MAY DENY PAYMENTS TO
PERSONNEL WHO DO NOT MEET THOSE REQUIREMENTS.
7. ELIGIBLE PERSONNEL WILL BE ACTIVE MEMBERS, WHO ARE ADEQUATELY
TRAINED AND QUALIFIED TO RAPIDLY RESPOND TO ALL TYPES OF EMERGENCY
CALLS. NO NOMINAL FEE SHALL BE PAID TO PERSONNEL WHO DO NOT RESPOND TO
EMERGENCY CALLS ON APPARATUS, AMBULANCES, AND VEHICLES TO THE SCENE OF
THESE EMERGENCY CALLS AND MEET ALL THE MINIMUM QUALIFICATIONS SET FORTH,
BASED UPON RULES SET FOR EMERGENCY RESPONSES BY THE AUTHORITY HAVING
JURISDICTION.
8. VOLUNTEER FIREFIGHTERS RECEIVING A NOMINAL FEE UNDER THIS SECTION
SHALL BE PERMITTED TO EARN POINTS AND RECEIVE PAYMENTS UNDER A SERVICE
AWARD PROGRAM ADOPTED FOR THEIR FIRE DEPARTMENT OR FIRE COMPANY UNDER
ARTICLE ELEVEN-A OF THIS CHAPTER.
§ 2. Subdivision 3 of section 3 of the volunteer firefighters' benefit
law, as amended by section 1 of part H of chapter 55 of the laws of
2023, is amended to read as follows:
3. "Line of duty" means the performance by a volunteer firefighter as
a volunteer firefighter of the duties and activities described in subdi-
vision one of section five of this chapter and the same such duties and
activities performed for a specialized team established pursuant to the
provisions of section two hundred nine-bb of the general municipal law
for which the volunteer firefighter does not receive any remuneration or
a gratuity and shall be deemed to include any date of injury as deter-
mined by the workers' compensation board pursuant to the provisions of
section forty-one of this chapter. The following shall not be deemed to
be remuneration or a gratuity: receipt of a training stipend as outlined
in section two hundred-aa of the general municipal law; A PAYMENT OF A
NOMINAL FEE OUTLINED IN SECTION TWO HUNDRED-AAA OF THE GENERAL MUNICIPAL
LAW; reimbursement of expenses for meals, lodging and actual and neces-
sary travel; the receipt of a mileage allowance in lieu of travel
expense; reimbursement of expenses for registration and tuition fees
payable under section seventy-two-g of the general municipal law, and
A. 10630--A 4
the acceptance of transportation, food, drink, shelter, clothing and
similar items while on duty or engaged in such activities.
§ 3. Paragraph c of subdivision 1 of section 205-g of the general
municipal law, as amended by section 3 of part H of chapter 55 of the
laws of 2023, is amended to read as follows:
c. "Line of duty" means the performance by a volunteer firefighter of
the duties and activities described in subdivision one of section five
of the volunteer firefighters' benefit law and the same such duties and
activities performed for a specialized team established pursuant to the
provisions of section two hundred nine-bb of this article for which the
volunteer firefighter does not receive any remuneration or a gratuity
and shall be deemed to include any date of injury as determined by the
workers' compensation board pursuant to the provisions of section
forty-one of the volunteer firefighters' benefit law. The following
shall not be deemed to be remuneration or a gratuity: reimbursement of
expenses for meals, lodging and actual and necessary travel; the receipt
of a mileage allowance in lieu of travel expense; reimbursement of
expenses for registration and tuition fees payable under section seven-
ty-two-g of this chapter, the acceptance of transportation, food, drink,
shelter, clothing and similar items while on duty or engaged in such
activities; [and] receipt of a training stipend as outlined in section
two hundred-aa of this article; AND PAYMENT OF A NOMINAL FEE AS OUTLINED
IN SECTION TWO HUNDRED-AAA OF THIS ARTICLE OR SECTION SEVENTY-TWO-G OF
THIS CHAPTER.
§ 4. Subdivision 2 of section 517 of the labor law is amended by
adding a new paragraph (j) to read as follows:
(J) ANY NOMINAL FEE PAID TO A VOLUNTEER FIREFIGHTER PURSUANT TO
SECTION TWO HUNDRED-AAA OR SECTION SEVENTY-TWO-G OF THE GENERAL MUNICI-
PAL LAW.
§ 5. Paragraphs (c), (m) and (n) of subdivision 5 of section 651 of
the labor law, as amended by chapter 391 of the laws of 2024, are
amended to read as follows:
(c) as an outside [salesman] SALESPERSON;
(m) by a federal, state or municipal government or political subdivi-
sion thereof, INCLUDING VOLUNTEER FIREFIGHTERS AS DEFINED IN SECTION
THREE OF THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW; (n) as a volunteer at
a recreational or amusement event run by a business that operates such
events, provided that no single such event lasts longer than eight
consecutive days and no more than one such event concerning substantial-
ly the same subject matter occurs in any calendar year, where (1) any
such volunteer shall be at least eighteen years of age, (2) a business
seeking coverage under this paragraph shall notify every volunteer in
writing, in language acceptable to the commissioner, that by volunteer-
ing [his or her] THEIR services, such volunteer is waiving [his or her]
THEIR right to receive the minimum wage pursuant to this article, and
(3) such notice shall be signed and dated by a representative of the
business and the volunteer and kept on file by the business for thirty-
six months;
§ 6. Paragraph (e) of subdivision 1 of section 41 of the civil service
law, as added by chapter 790 of the laws of 1958, is amended and a new
paragraph (f) is added to read as follows:
(e) all other subordinate offices or positions for the filling of
which competitive or non-competitive examination may be found to be not
practicable. Not more than one appointment shall be made to or under the
title of any office or position placed in the exempt class pursuant to
A. 10630--A 5
the provisions of this paragraph, unless a different number is specif-
ically prescribed in the rules[.]; AND
(F) ALL VOLUNTEER FIREFIGHTERS AS DEFINED BY SECTION THREE OF THE
VOLUNTEER FIREFIGHTERS' BENEFIT LAW.
§ 7. Subdivision 7 of section 201 of the civil service law is amended
by adding a new paragraph (h) to read as follows:
(H) THE TERM "PUBLIC EMPLOYEE" SHALL NOT MEAN A VOLUNTEER FIREFIGHTER
AS DEFINED BY SECTION THREE OF THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW
FOR PURPOSES OF THIS ARTICLE.
§ 8. Subsection (c) of section 612 of the tax law is amended by adding
a new paragraph 41-a to read as follows:
(41-A) THE AMOUNT OF ANY NOMINAL CONSIDERATION PAID TO A VOLUNTEER
FIREFIGHTER AS PROVIDED FOR IN SECTIONS TWO HUNDRED-AAA AND
SEVENTY-TWO-G OF THE GENERAL MUNICIPAL LAW, TO THE EXTENT THAT SUCH
AMOUNT IS INCLUDABLE IN GROSS INCOME FOR FEDERAL INCOME TAX PURPOSES.
§ 9. Section 209-d of the general municipal law, as amended by chapter
476 of the laws of 2018, is amended to read as follows:
§ 209-d. Contracts for outside service by volunteer fire departments
and companies. Notwithstanding any other provision of law, no contract
shall be made by a municipality or fire district whereby the services of
a volunteer fire department or company are to be supplied outside of
such municipality or fire district to provide (1) fire protection, (2)
emergency service in case of accidents, calamities or other emergencies,
or (3) general ambulance service pursuant to the provisions of section
two hundred nine-b of this article, unless such volunteer fire depart-
ment or company consents thereto. Any such contract may provide for the
payment of a portion of the consideration expressed therein to such
volunteer fire department or company to be expended for fire department
or company purposes only. If the municipality or fire district owns all
of the fire apparatus to be used in carrying out the contract, the
portion of the consideration which may be paid to such volunteer fire
department or company shall not exceed thirty-five per centum, unless a
greater portion was being so paid on March fifteenth, nineteen hundred
forty-one, under a contract entered into on or before that date, in
which event a not greater portion than was being paid on said date may
be paid to such volunteer fire department or company in respect to any
contract entered into on or after such date. No payments shall be made
to individual volunteer firefighters as compensation for rendering such
outside service. THE PAYMENT OF A NOMINAL FEE TO A VOLUNTEER FIREFIGHTER
PURSUANT TO SECTION TWO HUNDRED-AAA OF THIS ARTICLE AND SECTION SEVEN-
TY-TWO-G OF THIS CHAPTER SHALL NOT CONSTITUTE COMPENSATION FOR RENDERING
SUCH OUTSIDE SERVICE.
§ 10. The section heading of section 72-g of the general municipal
law, as amended by chapter 236 of the laws of 2006, is amended and a
new subdivision 4 is added to read as follows:
Expenses of volunteer firefighters attending training schools and
instruction courses, AND REIMBURSEMENT FOR TRAVEL EXPENSES INCURRED IN
RESPONSE TO EMERGENCY CALLS.
4. THE GOVERNING BODY OF A CITY, TOWN, VILLAGE, FIRE DISTRICT, FIRE
PROTECTION DISTRICT, ANY OTHER ENTITY THAT OPERATES A VOLUNTEER FIRE
DEPARTMENT OR COMPANY, AN INDEPENDENT VOLUNTEER FIRE COMPANY, OR AN
INDEPENDENT FIRE COMPANY MAY BY LOCAL LAW, ORDINANCE, OR RESOLUTION,
ELECT TO AUTHORIZE VOLUNTEER FIREFIGHTERS SERVING A FIRE DEPARTMENT OR
FIRE COMPANY UNDER THEIR CONTROL TO BE PERMITTED TO RECEIVE REIMBURSE-
MENT FOR TRAVEL EXPENSES RELATED TO RESPONDING TO EMERGENCY CALLS OF
SAID DEPARTMENT OR COMPANY AND MAY FUND THE COST OF SUCH REIMBURSEMENT.
A. 10630--A 6
SUCH VOLUNTEER FIREFIGHTERS MAY BE PAID A REASONABLE MILEAGE ALLOWANCE
FOR EACH MILE ACTUALLY AND NECESSARILY TRAVELED BY THE VOLUNTEER FIRE-
FIGHTER IN ATTENDING SUCH EMERGENCY CALL OF THEIR FIRE DEPARTMENT. SUCH
MILEAGE ALLOWANCE SHALL NOT EXCEED THE STANDARD TRAVEL ALLOWANCE FOR
MILEAGE ADOPTED OR PRESCRIBED FOR FEDERAL INCOME TAX PURPOSES. ANY
CLAIM FOR SUCH EXPENSES OR REIMBURSEMENT SHALL HAVE ENDORSED THEREON, OR
ATTACHED THERETO, A STATEMENT BY THE CHIEF OFFICER OF THE FIRE DEPART-
MENT THAT THE ATTENDANCE OF SUCH VOLUNTEER AT SAID EMERGENCY CALL WAS
VERIFIED AND THAT THE VOLUNTEER RESPONDED TO THE SCENE OF THE EMERGENCY
IN ACCORDANCE WITH THE RULES OF THE DEPARTMENT OR COMPANY. IN THE ALTER-
NATIVE THE REIMBURSEMENT PROGRAM MAY PROVIDE A GASOLINE GIFT CARD VALUED
AT THE COST OF THE FUEL THAT WOULD HAVE BEEN USED FOR SUCH EMERGENCY
RESPONSES.
§ 11. Subdivision 18 of section 176 of the town law is amended by
adding a new paragraph 18 to read as follows:
(18) THE COST OF PROVIDING A PAY PER CALL OR PAID ON CALL STIPEND
PROGRAM FOR VOLUNTEER FIREFIGHTERS OF THE FIRE DEPARTMENT AND FIRE
COMPANIES OF THE FIRE DISTRICT PURSUANT TO SECTION TWO HUNDRED-AAA OF
THE GENERAL MUNICIPAL LAW AND THE COST OF PROVIDING TRAVEL EXPENSE
REIMBURSEMENTS FOR VOLUNTEER FIREFIGHTERS RESPONDING TO EMERGENCY CALLS
PURSUANT TO SECTION SEVENTY-TWO-G OF THE GENERAL MUNICIPAL LAW.
§ 12. The general municipal law is amended by adding a new section
210-a to read as follows:
§ 210-A. VOLUNTEER FIRE SERVICE NOMINAL COMPENSATION ASSISTANCE FUND.
1. THERE IS HEREBY ESTABLISHED IN THE CUSTODY OF THE COMPTROLLER TO BE
KNOWN AS THE "VOLUNTEER FIRE SERVICE NOMINAL COMPENSATION ASSISTANCE
FUND" (HEREINAFTER THE "FUND"). THE FUND SHALL CONSIST OF MONEYS APPRO-
PRIATED THERETO BY THE LEGISLATURE, ANY GRANTS, GIFTS, OR BEQUESTS MADE
TO THE FUND FROM ANY PUBLIC OR PRIVATE SOURCE, AND ANY INTEREST OR
INVESTMENT EARNINGS ACCRUED THEREON. THE SUM OF FIFTEEN MILLION DOLLARS
IS HEREBY AUTHORIZED TO BE APPROPRIATED TO THE FUND FOR THE INITIAL
CAPITALIZATION THEREOF, SUBJECT TO APPROPRIATION BY THE LEGISLATURE.
2. MONEYS IN THE FUND SHALL BE USED EXCLUSIVELY TO PROVIDE FINANCIAL
ASSISTANCE TO ELIGIBLE FIRE DISTRICTS AND FIRE COMPANIES FOR THE PURPOSE
OF ESTABLISHING, ADMINISTERING, AND FUNDING NOMINAL FEE PROGRAMS AUTHOR-
IZED PURSUANT TO THIS SECTION. NO MONEYS FROM THE FUND SHALL BE USED FOR
ANY CAPITAL EXPENDITURE, APPARATUS PURCHASE, ADMINISTRATIVE OVERHEAD
UNRELATED TO THE NOMINAL COMPENSATION PROGRAM, OR ANY PURPOSE OTHER THAN
THE DIRECT PAYMENT OF NOMINAL FEES TO VOLUNTEER FIREFIGHTERS AS DEFINED
IN THIS SECTION.
3. TO BE ELIGIBLE TO RECEIVE MONEYS FROM THE FUND, THE GOVERNING BOARD
OF THE APPLICABLE CITY, VILLAGE, OR TOWN AUTHORITIES HAVING, BY LAW,
CONTROL OVER THE PREVENTION OR EXTINGUISHMENT OF FIRES THEREIN AS SET
FORTH IN PARAGRAPH (E) OF SECTION FOURTEEN HUNDRED TWO OF THE NOT-FOR-
PROFIT CORPORATION LAW SHALL DEMONSTRATE THAT:
(A) THE ANNUAL REVENUES OF THE FIRE COMPANY WHOSE MEMBERS WOULD BE
ELIGIBLE TO RECEIVE A NOMINAL FEE ARE BELOW THE AUDIT THRESHOLD ESTAB-
LISHED PURSUANT TO SECTION TWO HUNDRED NINE-Z OF THIS CHAPTER, AS SUCH
THRESHOLDS MAY BE AMENDED FROM TIME TO TIME, WHICH THRESHOLDS CURRENTLY
REQUIRE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT AUDITS FOR FIRE COMPA-
NIES WHOSE ANNUAL REVENUES MEET OR EXCEED APPLICABLE STATUTORY MINIMUMS,
SUCH THAT ELIGIBLE APPLICANTS UNDER THIS SECTION ARE THOSE WHOSE ANNUAL
REVENUES FALL BELOW THE APPLICABLE AUDIT THRESHOLD AND WHO ARE THEREFORE
NOT REQUIRED TO OBTAIN AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT AUDIT
OF THEIR FINANCIAL STATEMENTS UNDER CURRENT LAW;
A. 10630--A 7
(B) THE GOVERNING BOARD OF THE APPLICABLE CITY, VILLAGE, OR TOWN HAS
AUTHORIZED THE PAYMENT OF NOMINAL FEES TO VOLUNTEER FIREFIGHTERS PURSU-
ANT TO SECTION TWO HUNDRED TEN OF THIS ARTICLE BY LOCAL LAW, ORDINANCE,
OR RESOLUTION;
(C) TO FURTHER THESE OBJECTIVES, THE GOVERNING BOARD OF THE APPLICABLE
CITY, VILLAGE, OR TOWN, BY RESOLUTION, SHALL ADOPT INTERNAL POLICIES AND
PROCEDURES GOVERNING THE AWARD AND ADMINISTRATION OF ANY FUNDS USED FOR
PROVIDING NOMINAL CONSIDERATION AND SHALL REVIEW ANNUALLY SUCH POLICIES
AND PROCEDURES;
(D) THE GOVERNING BOARD OF A CITY, VILLAGE, OR TOWN AUTHORITIES HAVING
CONTROL OVER THE PREVENTION OR EXTINGUISHMENT OF FIRES THEREIN HAS
SUBMITTED ITS ANNUAL FINANCIAL REPORT TO THE OFFICE OF THE STATE COMP-
TROLLER IN SUCH FORM AND CONTAINING SUCH INFORMATION AS THE OFFICE SHALL
PRESCRIBE, INCLUDING DOCUMENTATION OF ANNUAL REVENUES SUFFICIENT TO
ESTABLISH ELIGIBILITY UNDER PARAGRAPH (A) OF THIS SUBDIVISION; AND
(E) THE CITY, VILLAGE OR TOWN AUTHORITIES HAVING CONTROL OVER THE
PREVENTION OR EXTINGUISHMENT OF FIRES THEREIN AND THE FIRE COMPANY OR
COMPANIES THEREOF ARE IN COMPLIANCE WITH ALL APPLICABLE FINANCIAL
REPORTING AND ACCOUNTABILITY REQUIREMENTS IMPOSED BY LAW.
4. TO BE ELIGIBLE TO RECEIVE MONEYS FROM THE FUND, THE GOVERNING BOARD
OF THE APPLICABLE FIRE DISTRICT HAVING, BY LAW, CONTROL OVER THE
PREVENTION OR EXTINGUISHMENT OF FIRES THEREIN AS SET FORTH IN PARAGRAPH
(E) OF SECTION FOURTEEN HUNDRED TWO OF THE NOT-FOR-PROFIT CORPORATION
LAW SHALL DEMONSTRATE THAT:
(A) THE ANNUAL REVENUES OF EACH SUCH FIRE DISTRICT AND FIRE COMPANY
ARE BELOW THE AUDIT THRESHOLD ESTABLISHED PURSUANT TO SECTION ONE
HUNDRED EIGHTY-FOUR-A OF THE TOWN LAW AND TWO HUNDRED NINE-Z OF THIS
CHAPTER, AS SUCH THRESHOLDS MAY BE AMENDED FROM TIME TO TIME, WHICH
THRESHOLDS CURRENTLY REQUIRE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
AUDITS FOR FIRE DISTRICTS AND FIRE COMPANIES WHOSE ANNUAL REVENUES MEET
OR EXCEED APPLICABLE STATUTORY MINIMUMS, SUCH THAT ELIGIBLE APPLICANTS
UNDER THIS SECTION ARE THOSE WHOSE ANNUAL REVENUES FALL BELOW THE APPLI-
CABLE AUDIT THRESHOLD AND WHO ARE THEREFORE NOT REQUIRED TO OBTAIN AN
INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT AUDIT OF THEIR FINANCIAL STATE-
MENTS UNDER CURRENT LAW;
(B) THE GOVERNING BOARD OF THE FIRE DISTRICT HAS AUTHORIZED THE
PAYMENT OF NOMINAL FEES TO VOLUNTEER FIREFIGHTERS PURSUANT TO THIS
SECTION BY LOCAL LAW, ORDINANCE, OR RESOLUTION;
(C) TO FURTHER THESE OBJECTIVES, THE GOVERNING BOARD OF THE FIRE
DISTRICT, BY RESOLUTION, SHALL ADOPT INTERNAL POLICIES AND PROCEDURES
GOVERNING THE AWARD AND ADMINISTRATION OF ANY FUNDS USED FOR PROVIDING
NOMINAL CONSIDERATION AND SHALL REVIEW ANNUALLY SUCH POLICIES AND PROCE-
DURES;
(D) THE GOVERNING BOARD OF THE FIRE DISTRICT AS THE AUTHORITY HAVING
CONTROL OVER THE PREVENTION OR EXTINGUISHMENT OF FIRES THEREIN HAS
SUBMITTED ITS ANNUAL FINANCIAL REPORT TO THE OFFICE OF THE STATE COMP-
TROLLER IN SUCH FORM AND CONTAINING SUCH INFORMATION AS THE OFFICE SHALL
PRESCRIBE INCLUDING DOCUMENTATION OF ANNUAL REVENUES SUFFICIENT TO
ESTABLISH ELIGIBILITY UNDER PARAGRAPH (A) OF THIS SUBDIVISION; AND
(E) THE FIRE DISTRICT HAVING CONTROL OVER THE PREVENTION OR EXTIN-
GUISHMENT OF FIRES THEREIN AND THE FIRE COMPANY OR COMPANIES THEREOF ARE
IN COMPLIANCE WITH ALL APPLICABLE FINANCIAL REPORTING AND ACCOUNTABILITY
REQUIREMENTS IMPOSED BY LAW.
5. THE OFFICE OF THE STATE COMPTROLLER SHALL:
(A) ESTABLISH AN APPLICATION PROCESS AND PUBLISH GUIDELINES FOR THE
SUBMISSION AND REVIEW OF APPLICATIONS FOR ASSISTANCE FROM THE FUND,
A. 10630--A 8
WHICH GUIDELINES SHALL BE MADE PUBLICLY AVAILABLE ON SUCH OFFICE'S
WEBSITE;
(B) REVIEW APPLICATIONS AND DETERMINE ELIGIBILITY IN ACCORDANCE WITH
THE CRITERIA SET FORTH IN SUBDIVISION THREE OF THIS SECTION;
(C) DISTRIBUTE MONEYS FROM THE FUND TO ELIGIBLE FIRE DISTRICTS AND
FIRE COMPANIES ON AN ANNUAL BASIS, SUBJECT TO THE AVAILABILITY OF APPRO-
PRIATED FUNDS;
(D) ESTABLISH MAXIMUM GRANT AMOUNTS PER ELIGIBLE APPLICANT PER YEAR,
WHICH SHALL BE DETERMINED BASED ON THE NUMBER OF ACTIVE VOLUNTEER FIRE-
FIGHTERS IN THE FIRE DISTRICT OR FIRE COMPANY, THE DEMONSTRATED NEED OF
THE APPLICANT AND THE TOTAL AMOUNT OF MONEYS AVAILABLE IN THE FUND;
(E) REQUIRE EACH AUTHORITY HAVING JURISDICTION OR FIRE COMPANY RECIPI-
ENT TO SUBMIT AN ANNUAL REPORT TO THE OFFICE DETAILING THE USE OF ALL
MONEYS RECEIVED FROM THE FUND, INCLUDING THE NAME OF EACH VOLUNTEER
FIREFIGHTER WHO RECEIVED A NOMINAL FEE, THE AMOUNT PAID TO EACH SUCH
FIREFIGHTER, AND THE BASIS FOR SUCH PAYMENT; AND
(F) PROMULGATE SUCH RULES AND REGULATIONS AS MAY BE NECESSARY TO
IMPLEMENT THE PROVISIONS OF THIS SECTION, INCLUDING BUT NOT LIMITED TO
RULES GOVERNING APPLICATION PROCEDURES, ELIGIBILITY DETERMINATIONS,
GRANT AWARD CRITERIA, REPORTING REQUIREMENTS, AND PROCEDURES FOR RECOV-
ERY OF FUNDS IN THE EVENT OF MISUSE OR NONCOMPLIANCE.
6. ALL MONEYS DISTRIBUTED FROM THE FUND SHALL BE SUBJECT TO AUDIT BY
THE STATE COMPTROLLER. ANY FIRE DISTRICT OR FIRE COMPANY THAT RECEIVES
MONEYS FROM THE FUND AND IS FOUND TO HAVE USED SUCH MONEYS FOR ANY
PURPOSE OTHER THAN AS AUTHORIZED BY THIS SECTION SHALL BE REQUIRED TO
REPAY TO THE FUND ALL MONEYS SO MISUSED, AND MAY BE INELIGIBLE TO
RECEIVE FURTHER MONEYS FROM THE FUND FOR A PERIOD OF FIVE YEARS FROM THE
DATE OF SUCH DETERMINATION IN THE ABSENCE OF GOOD CAUSE SHOWN BY THE
FUND RECIPIENT.
7. IN THE EVENT THAT THE TOTAL AMOUNT OF ELIGIBLE APPLICATIONS EXCEEDS
THE MONEYS AVAILABLE IN THE FUND IN ANY GIVEN YEAR, THE OFFICE SHALL
GIVE PRIORITY TO APPLICANTS WITH THE LOWEST ANNUAL REVENUES AND TO
APPLICANTS THAT HAVE NOT PREVIOUSLY RECEIVED MONEYS FROM THE FUND, IN
ORDER TO ENSURE EQUITABLE DISTRIBUTION OF AVAILABLE RESOURCES TO THE
AUTHORITIES HAVING JURISDICTION AND FIRE COMPANIES MOST IN NEED OF
ASSISTANCE.
8. IF ANY PROVISION OF THIS SECTION OR THE APPLICATION THEREOF TO ANY
PERSON OR CIRCUMSTANCE SHALL BE ADJUDGED INVALID, SUCH INVALIDITY SHALL
NOT AFFECT OTHER PROVISIONS OR APPLICATIONS OF THIS SECTION WHICH CAN BE
GIVEN EFFECT WITHOUT THE INVALID PROVISION.
§ 13. Severability clause. If any clause, sentence, paragraph, subdi-
vision, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
§ 14. This act shall take effect on the one hundred twentieth day
after it shall have become a law.