Bill Text: NY A01402 | 2019-2020 | General Assembly | Introduced

---

Bill Title: Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500; must be in good standing for a minimum of five years and maintain continued eligibility.

Spectrum: Strong Partisan Bill (Republican 10-1)

Status: (Introduced - Dead) 2020-07-17 - held for consideration in ways and means [A01402 Detail]

Download: New_York-2019-A01402-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________
                                          1402
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 15, 2019
                                       ___________
        Introduced by M. of A. CROUCH, BARCLAY, DiPIETRO, FINCH, GIGLIO, HAWLEY,
          KOLB,  RAIA,  ZEBROWSKI  -- read once and referred to the Committee on
          Ways and Means
        AN ACT to amend the tax law, in  relation  to  providing  for  a  credit
          against  personal income tax for volunteer firefighters and members of
          volunteer ambulance corps
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Section  606  of  the  tax law is amended by adding a new
     2  subsection (jjj) to read as follows:
     3    (jjj) Volunteer firefighters and members of volunteer ambulance  corps
     4  service  credit.  In the case of a member of a volunteer fire department
     5  or a member of a volunteer ambulance corps who has been a member in good
     6  standing with a volunteer department for a minimum of five years and who
     7  maintains continuous eligibility, in this state, there shall be  allowed
     8  a  credit  against any income tax owed by such member in an amount which
     9  is equal to the sum of two thousand five hundred dollars  or  the  total
    10  amount  of  the  tax owed by the taxpayer if less than two thousand five
    11  hundred dollars, whichever is lower.
    12    § 2. This act shall take effect January 1, 2020  and  shall  apply  to
    13  taxable years beginning on or after such date. Effective immediately the
    14  commissioner of taxation and finance is authorized to promulgate any and
    15  all  rules  and  regulations  and  take  any other measures necessary to
    16  implement this act on its effective date on or before such date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03130-01-9