Assembly Bill A6790A

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6790--A
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 14, 2025
                                ___________
 
 Introduced  by  M.  of  A.  McMAHON, LUNSFORD, BRABENEC, STERN, LUPARDO,
   SEAWRIGHT, BURDICK, BUTTENSCHON, EACHUS, LEVENBERG, SHIMSKY, DiPIETRO,
   DeSTEFANO, GALLAHAN, BLUMENCRANZ, BEEPHAN, BENDETT, SIMPSON, ANGELINO,
   SMITH, OTIS, KELLES, JACOBSON, STECK, SANTABARBARA, BLANKENBUSH, WOER-
   NER, SCHIAVONI, SMULLEN, GRIFFIN, KAY, SEMPOLINSKI, CHLUDZINSKI, CASH-
   MAN, O'PHARROW, HEVESI, LEMONDES, MORINELLO, GRAY,  MANKTELOW,  TAGUE,
   McDONALD,  P. CARROLL,  KASSAY, BURKE, ROMERO, CONRAD -- read once and
   referred to the Committee on Ways and Means --  committee  discharged,
   bill  amended,  ordered  reprinted  as amended and recommitted to said
   committee
 
 AN ACT to amend the tax law and the real property tax law,  in  relation
   to  tax  credits  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 (e-1) of section 606 of the tax law, as added by
 section  1  of  part U of chapter 62 of the laws of 2006, paragraph 2 as
 amended by chapter 532 of the laws of 2007, paragraph  3  as  added  and
 paragraph  4  as  renumbered by section 4 of part N of chapter 61 of the
 laws of 2006, is amended to read as follows:
   (e-1) Volunteer firefighters' and ambulance workers' credit.  (1)  For
 taxable  years  beginning on and after January first, two thousand seven
 AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-SIX, a  resident  taxpayer
 who  serves as an active volunteer firefighter 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  two  hundred
 dollars.    FOR  TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO
 THOUSAND TWENTY-SIX, A RESIDENT TAXPAYER WHO SERVES AS AN ACTIVE  VOLUN-
 TEER  FIREFIGHTER  AS  DEFINED IN SUBDIVISION ONE OF SECTION TWO HUNDRED
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07757-07-6
              

 A. 6790--A                          2
 
 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 EIGHT HUNDRED DOLLARS. In order to
 receive this credit a volunteer firefighter or volunteer ambulance work-
 er must have been active for the entire taxable year for which the cred-
 it is sought.
   (2) [If] FOR TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST,  TWO  THOU-
 SAND  TWENTY-SIX,  IF  a taxpayer receives a real property tax exemption
 relating to such service under title two of article  four  of  the  real
 property  tax  law, such taxpayer shall not be eligible for this credit;
 provided, however (A) if the taxpayer receives such  real  property  tax
 exemption  in  the two thousand seven taxable year as a result of making
 application therefor in a prior year or (B)  if  the  taxpayer  notifies
 [his  or  her]  SUCH  TAXPAYER'S assessor in writing by December thirty-
 first, two thousand seven of the taxpayer's intent to  discontinue  such
 real  property  tax  exemption by not re-applying for such real property
 tax exemption by the next taxable status date, such  taxpayer  shall  be
 eligible  for  this credit for the two thousand seven taxable year.  FOR
 TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND  TWENTY-
 SIX,  A TAXPAYER IS ELIGIBLE FOR THIS CREDIT EVEN IF THEY RECEIVE A REAL
 PROPERTY TAX EXEMPTION RELATING TO SUCH SERVICE UNDER TITLE TWO OF ARTI-
 CLE FOUR OF THE REAL PROPERTY TAX LAW.
   (3) In the case of [a husband and  wife]  SPOUSES  who  file  a  joint
 return  and  who  both  individually  qualify  for the credit under this
 subsection FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY  FIRST,  TWO
 THOUSAND  SEVEN  AND  BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-SIX, the
 amount of the credit allowed shall be four hundred DOLLARS. FOR  TAXABLE
 YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SIX, THE
 AMOUNT OF THE CREDIT SHALL BE SIXTEEN HUNDRED dollars.
   (4)  If the amount of the credit allowed under this subsection for any
 taxable year shall exceed the taxpayer's tax for such year,  the  excess
 shall  be treated as an overpayment of tax to be credited or refunded in
 accordance with the provisions of section six hundred eighty-six of this
 article, provided, however, that no interest shall be paid thereon.
   § 2. The opening paragraph and  paragraph  (a)  of  subdivision  2  of
 section 466-a of the real property tax law, as amended by chapter 592 of
 the laws of 2025, are amended to read as follows:
   Such exemption shall not be granted to an enrolled member of an incor-
 porated  volunteer  fire company, fire department or incorporated volun-
 tary ambulance service residing in  such  CITY,  VILLAGE,  TOWN,  SCHOOL
 DISTRICT, SPECIAL DISTRICT, FIRE DISTRICT OR county unless:
   (a)  the  applicant  resides  in  the city, town [or], village, SCHOOL
 DISTRICT, SPECIAL DISTRICT, FIRE DISTRICT OR COUNTY which is  served  by
 such  incorporated volunteer fire company or fire department or incorpo-
 rated voluntary ambulance service;
   § 3. This act shall take effect on the first of April next  succeeding
 the date on which it shall have become a law.