S T A T E O F N E W Y O R K
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4949
2025-2026 Regular Sessions
I N S E N A T E
February 14, 2025
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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 and the state finance law, in relation to
the New York state volunteer fire protection emergency reimbursement
account for reimbursement for expenses incurred relating to procure-
ment of personal protective equipment and other expenses; and provid-
ing for the repeal of such provisions upon expiration thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 5 of section 186-f of the tax
law, as added by section 3 of part B of chapter 56 of the laws of 2009,
is amended to read as follows:
(a) forty-one and seven-tenths of the revenues collected and received
under this section into the [state general fund] NEW YORK STATE VOLUN-
TEER FIRE PROTECTION EMERGENCY REIMBURSEMENT ACCOUNT ESTABLISHED PURSU-
ANT TO SECTION NINETY-NINE-SS OF THE STATE FINANCE LAW; and
§ 2. The state finance law is amended by adding a new section 99-ss to
read as follows:
§ 99-SS. NEW YORK STATE VOLUNTEER FIRE PROTECTION EMERGENCY REIMBURSE-
MENT ACCOUNT. 1. THERE IS HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE
STATE COMPTROLLER AND THE COMMISSIONER OF THE DEPARTMENT OF TAXATION AND
FINANCE A SPECIAL FUND TO BE KNOWN AS THE NEW YORK STATE VOLUNTEER FIRE
PROTECTION EMERGENCY REIMBURSEMENT ACCOUNT. MONEYS IN THIS ACCOUNT SHALL
BE KEPT SEPARATE AND NOT COMMINGLED WITH ANY OTHER MONEYS IN THE CUSTODY
OF THE COMPTROLLER.
2. THE SUM EQUAL TO THE AMOUNT IDENTIFIED IN PARAGRAPH (A) OF SUBDIVI-
SION FIVE OF SECTION ONE HUNDRED EIGHTY-SIX-F OF THE TAX LAW SHALL BE
CREDITED TO THE FUND.
3. (A) MONIES COLLECTED AND DEPOSITED INTO THE NEW YORK STATE VOLUN-
TEER FIRE PROTECTION EMERGENCY REIMBURSEMENT ACCOUNT SHALL BE USED TO:
REIMBURSE VOLUNTEER FIRE COMPANIES, VOLUNTEER FIRE DEPARTMENTS, VOLUN-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09871-01-5
S. 4949 2
TEER FIRE DISTRICTS, VOLUNTEER FIRE PROTECTION DISTRICTS AND NOT-FOR-
PROFIT EMERGENCY MEDICAL SERVICES FOR EXPENSES INCURRED RELATED TO
PROCUREMENT OF PERSONAL PROTECTIVE EQUIPMENT INCLUDING BUT NOT LIMITED
TO, FACE SHIELDS, EYE PROTECTION, ISOLATION GOWNS, FACE MASKS, RESPIRA-
TORS, AND TURNOUT GEAR; AND TO REIMBURSE VOLUNTEER FIRE COMPANIES,
VOLUNTEER FIRE DEPARTMENTS, VOLUNTEER FIRE DISTRICTS, VOLUNTEER FIRE
PROTECTION DISTRICTS AND NOT-FOR-PROFIT EMERGENCY MEDICAL SERVICES FOR
LOST REVENUES DUE TO MUNICIPAL BUDGET CUTS OR RESTRICTIONS ON PUBLIC
REVENUE RAISING EVENTS DURING THE STATE OF EMERGENCY DECLARED BY THE
GOVERNOR PURSUANT TO SECTION TWENTY-NINE OF THE EXECUTIVE LAW BEGINNING
MARCH SEVENTH, TWO THOUSAND TWENTY.
(B) SUCH REIMBURSEMENTS SHALL ONLY BE MADE UPON APPLICATION BY A FIRE
COMPANY, DEPARTMENT, DISTRICT, OR NON-PROFIT EMS SERVICE TO THE NEW YORK
STATE DIVISION OF HOMELAND SECURITY. THE DIVISION OF HOMELAND SECURITY
MAY REQUIRE SUBMISSION OF DOCUMENTATION WITH AN APPLICATION FOR
REIMBURSEMENT AS IT DEEMS NECESSARY.
§ 3. This act shall take effect immediately; provided, however, the
provisions of this act shall expire one year after this act shall have
become a law.