Senate Bill S3527

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3527
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 28, 2025
                                ___________
 
 Introduced  by  Sen.  ORTT  --  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 enacting the volunteer emer-
   gency services mileage reimbursement tax credit
 
   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 (qqq) to read as follows:
   (QQQ) VOLUNTEER EMERGENCY SERVICES MILEAGE REIMBURSEMENT  TAX  CREDIT.
 (1)  FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
 TWENTY-SIX, A RESIDENT TAXPAYER WHO SERVES AS AN ACTIVE VOLUNTEER  FIRE-
 FIGHTER  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 THEIR REASONABLE MILEAGE ALLOWANCE OWED FOR  EACH  MILE
 ACTUALLY AND NECESSARILY TRAVELED BY THE VOLUNTEER FIREFIGHTER OR VOLUN-
 TEER  AMBULANCE  WORKER  WHO  UTILIZES  THEIR  PERSONAL  VEHICLE  IN THE
 FULFILLMENT OF THEIR EMERGENCY RESPONSE DUTIES. THE  REASONABLE  MILEAGE
 ALLOWANCE  SHALL  NOT  EXCEED  THE STANDARD TRAVEL ALLOWANCE FOR MILEAGE
 ADOPTED OR PRESCRIBED FOR FEDERAL  INCOME  TAX  PURPOSES.  IN  ORDER  TO
 RECEIVE  THIS  CREDIT,  A  VOLUNTEER  FIREFIGHTER OR VOLUNTEER AMBULANCE
 WORKER MUST HAVE BEEN ACTIVE FOR THE ENTIRE TAXABLE YEAR FOR  WHICH  THE
 CREDIT IS SOUGHT AND HAVE BEEN CERTIFIED BY THE  AUTHORITY HAVING JURIS-
 DICTION FOR THE INCORPORATED VOLUNTEER FIRE COMPANY, FIRE DEPARTMENT, OR
 VOLUNTARY  AMBULANCE  SERVICE AS AN ENROLLED MEMBER OF SUCH INCORPORATED
 VOLUNTEER  FIRE  COMPANY,  FIRE    DEPARTMENT,  OR  VOLUNTARY  AMBULANCE
 SERVICE,  AS  DETERMINED BY THE GOVERNING BODY OF A CITY, VILLAGE, TOWN,
 SCHOOL DISTRICT, FIRE DISTRICT OR COUNTY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03987-01-5
 S. 3527                             2
 
              

   (2) ANY CLAIM FOR SUCH CREDIT SHALL BE MADE IN A MANNER PRESCRIBED  BY
 THE  COMMISSIONER  AND SHALL INCLUDE ANY SUPPORTING DOCUMENTATION AS THE
 COMMISSIONER DEEMS NECESSARY.
   (3)  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.