Assembly Bill A28

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    28
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced  by M. of A. BURDICK -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to  providing  tax  credits  to
   volunteer firefighters, volunteer ambulance workers, volunteer reserve
   forces  officers,  auxiliary  police  officers and volunteer emergency
   medical personnel under certain circumstances
 
   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 (h-1) to read as follows:
   (H-1) VOLUNTEER FIREFIGHTERS', VOLUNTEER AMBULANCE WORKERS', VOLUNTEER
 RESERVE FORCE OFFICERS', AUXILIARY POLICE OFFICERS' AND VOLUNTEER  EMER-
 GENCY  MEDICAL SERVICE PERSONNEL CREDIT.  FOR TAXABLE YEARS BEGINNING ON
 AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN,  A  CREDIT,  IN  THE
 AMOUNTS OF:
   (1) TWO HUNDRED FIFTY DOLLARS FOR ONE YEAR OF QUALIFYING SERVICE;
   (2)  FIVE  HUNDRED  DOLLARS  FOR  TWO  YEARS OF CONSECUTIVE QUALIFYING
 SERVICE;
   (3) SIX HUNDRED DOLLARS FOR  THREE  YEARS  OF  CONSECUTIVE  QUALIFYING
 SERVICE;
   (4)  SEVEN  HUNDRED  DOLLARS  FOR FOUR YEARS OF CONSECUTIVE QUALIFYING
 SERVICE;
   (5) EIGHT HUNDRED DOLLARS FOR FIVE  YEARS  OF  CONSECUTIVE  QUALIFYING
 SERVICE;
   (6)  NINE  HUNDRED  DOLLARS  FOR  SIX  YEARS OF CONSECUTIVE QUALIFYING
 SERVICE;
   (7) ONE THOUSAND DOLLARS FOR SEVEN  YEARS  OF  CONSECUTIVE  QUALIFYING
 SERVICE;
   (8)  ONE  THOUSAND FIVE HUNDRED DOLLARS FOR EIGHT YEARS OF CONSECUTIVE
 QUALIFYING SERVICE;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD00023-01-5
 A. 28                               2
 
   (9) TWO THOUSAND DOLLARS FOR  NINE  YEARS  OF  CONSECUTIVE  QUALIFYING
 SERVICE; OR
   (10)  TWO  THOUSAND  FIVE  HUNDRED  DOLLARS  FOR  TEN OR MORE YEARS OF
 CONSECUTIVE QUALIFYING SERVICE;
 SHALL BE ALLOWED AGAINST THE TAX IMPOSED BY SECTION SIX HUNDRED  ONE  OF
 THIS PART, TO EACH RESIDENT OF THE STATE WHO SERVES AS A VOLUNTEER FIRE-
 FIGHTER  AS DEFINED IN SUBDIVISION 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 RESERVE FORCE OR AS  A  MEMBER
 OF AN AUXILIARY POLICE DEPARTMENT OR AS A MEMBER OF A VOLUNTEER EMERGEN-
 CY  MEDICAL  SERVICES  PERSONNEL SQUAD. IF A VOLUNTEER DEPARTMENT MEMBER
 HAS A YEAR WHERE THE QUALIFYING SERVICE LEVEL  IS  NOT  MET,  THEN  SUCH
 VOLUNTEER  DEPARTMENT  MEMBER  SHALL  RECEIVE THE CREDIT PROVIDED FOR IN
 PARAGRAPH ONE OF THIS SUBSECTION THE NEXT TIME SUCH VOLUNTEER DEPARTMENT
 MEMBER HAS A QUALIFYING SERVICE YEAR.
   FOR THE PURPOSES OF THIS SUBSECTION "QUALIFYING  SERVICE"  SHALL  MEAN
 SERVICE  WHERE  SUCH  PERSON  HAS  BEEN A MEMBER IN GOOD STANDING WITH A
 VOLUNTEER DEPARTMENT 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 DEPARTMENT SERVES TO HAVE ATTENDED AT LEAST FORTY PERCENT
 OF THE ACTIVITIES  OF  THE  VOLUNTEER  DEPARTMENT  THAT  SUCH  VOLUNTEER
 DEPARTMENT MEMBER IS A MEMBER OF.
   § 2. This act shall take effect immediately.