Senate Bill S3169

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3169
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 24, 2025
                                ___________
 
 Introduced  by  Sens.  FELDER,  TEDISCO, WEBER -- read twice and ordered
   printed, and when printed to be committed to the Committee  on  Budget
   and Revenue
 
 AN  ACT  to  amend  the tax law, in relation to increasing the volunteer
   firefighters' and ambulance workers' credit

   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
 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  FIVE 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03849-01-5
 S. 3169                             2
              

 
   (2) 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]
 THEIR  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.
   (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 ONE THOUSAND 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. This act shall take effect immediately.