S T A T E O F N E W Y O R K
________________________________________________________________________
10182
I N S E N A T E
May 4, 2026
___________
Introduced by Sen. HELMING -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend chapter 117 of the laws of 1983 incorporating the Mace-
don Center Volunteer and Exempt Firemen's Benevolent Association,
Inc., and providing for its powers and duties, in relation to the
purpose of such association and the use of foreign fire insurance
premium taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Sections 1, 2, 3 and 7 of chapter 117 of the laws of 1983
incorporating the Macedon Center Volunteer and Exempt Firemen's Benevo-
lent Association, Inc., and providing for its powers and duties, are
amended to read as follows:
Section 1. Incorporation; membership. A not-for-profit corporation by
the name of the Macedon Center Volunteer and Exempt [Firemen's] FIRE-
FIGHTER'S Benevolent Association, Inc., is hereby created. It shall be
composed of such persons eligible to membership therein as hereinafter
provided as shall (a) notify the secretary of the Macedon Center Volun-
teer [Fireman's] FIREFIGHTER'S Benevolent Association, Inc., in writing
prior to the organization meeting of such corporation hereinafter
provided for of their desire to become members, or (b) shall attend such
meeting or an adjournment thereof, and also such persons so eligible as
may become members of such corporation, pursuant to its by-laws.
§ 2. Persons eligible to membership. All persons who are now or have
been, or hereafter shall be active volunteer members of the fire depart-
ment of the Macedon Center [Fire District] VOLUNTEER FIREMEN'S ASSOCI-
ATION, INC. and who have heretofore acquired or shall hereafter acquire
the status of exempt volunteer [firemen] FIREFIGHTERS as defined in
section two hundred of the general municipal law or any other applicable
law by virtue of having rendered service in said fire department or fire
company in such FIRE district, and all persons who are now or hereafter
shall be active volunteer members of said fire department shall be
eligible for membership in the corporation hereby created; provided that
any person who has been expelled or removed for cause from membership in
any fire department or company shall not be eligible to membership in
such corporation. The membership of any person in such corporation shall
terminate when [his] THEIR membership as an active volunteer member of
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15728-01-6
S. 10182 2
the fire department of the Macedon Center [Fire District] VOLUNTEER
FIREMEN'S ASSOCIATION, INC. shall terminate before such person shall
have acquired the status of exempt volunteer [firemen] FIREFIGHTER as
defined in section two hundred of the general municipal law by virtue of
having rendered services to such fire department. PAID FIREFIGHTERS, IF
ANY, OF THE MACEDON CENTER VOLUNTEER FIRE DEPARTMENT SHALL NOT BE ELIGI-
BLE FOR MEMBERSHIP IN THE CORPORATION.
§ 3. Purpose. [The purposes of such corporation shall be the mainte-
nance of suitable headquarters for, and the promotion of friendly asso-
ciation for the betterment of the members of such corporation and their
relations with the community, for the promotion of fraternal intercourse
among the members of such corporation, to study and disseminate among
the members of such corporation the most efficient manner of fighting
fires, the relief, aid and assistance of such members and their families
who are disabled or indigent and to acquire real and personal property
such as may be necessary for the purposes herein set forth and the
promotion of the welfare of the volunteer fire service within the terri-
tory now served or which may hereafter be served by the fire department
of the Macedon Center Fire District.] THE PURPOSES OF THE CORPORATION
CREATED BY THIS ACT SHALL BE: TO PROVIDE RELIEF, AID AND ASSISTANCE TO
THE VOLUNTEER MEMBERS OF SUCH CORPORATION WHO ARE DISABLED, INDIGENT OR
INJURED IN THE PERFORMANCE OF THEIR DUTIES, AND THEIR FAMILIES; TO
PROMOTE AND SAFEGUARD THE WELFARE OF THE VOLUNTEER MEMBERS OF SUCH
CORPORATION, AND THEIR FAMILIES; TO MAINTAIN A SUITABLE HEADQUARTERS FOR
THE MEMBERS OF SUCH CORPORATION; TO PROVIDE FOR THE HEALTH AND SAFETY OF
THE VOLUNTEER MEMBERS OF SUCH CORPORATION; AND THE PROMOTION OF THE
VOLUNTEER FIRE SERVICE WITHIN THE TERRITORY PROTECTED BY THE MACEDON
CENTER VOLUNTEER FIRE DEPARTMENT.
§ 7. Precept for payment of foreign fire insurance premium taxes. Such
corporation shall collect and there shall be paid to it all taxes
imposed by section[five hundred fifty-three] NINE THOUSAND ONE HUNDRED
FOUR of the insurance law for fire department use and benefit upon
premiums for insurance against loss or damage by fire covering property
situated within the Macedon Center [Fire District] VOLUNTEER FIREMEN'S
ASSOCIATION, INC. located in Wayne county, New York. The officers of
said corporation designated by its by-laws to collect and receive the
aforesaid tax shall have all the powers and be subject to all the
provisions of the insurance law, relating to treasurers of fire depart-
ments. Such corporation shall also be entitled to receive a share of the
tax distributed pursuant to the provisions of section [five hundred
fifty-four] NINE THOUSAND ONE HUNDRED FIVE of the insurance law, based
upon the business written in the territory with respect to which it is
entitled to collect and receive the tax under section [five hundred
fifty-three] NINE THOUSAND ONE HUNDRED FOUR of the insurance law. Such
taxes shall only be used [for the care and relief of disabled or indi-
gent volunteer and exempt volunteer firemen and their families] BY THE
CORPORATION IN FURTHERANCE OF ITS PURPOSES AS SET FORTH IN SECTION THREE
OF THIS ACT.
§ 2. This act shall take effect immediately; provided, however, that
the amendments to section 7 of chapter 117 of the laws of 1983 incorpo-
rating the Macedon Center Volunteer and Exempt Firemen's Benevolent
Association, Inc. and providing for its powers and duties, made by
section one of this act shall apply to taxes due on premiums received on
and after January 1, 2027.