Bill Text: NY A01517 | 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 $1200; must be in good standing for a minimum of five years and maintain continued eligibility.

Spectrum: Bipartisan Bill

Status: (Introduced) 2019-01-15 - referred to ways and means [A01517 Detail]

Download: New_York-2019-A01517-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          1517
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 15, 2019
                                       ___________
        Introduced by M. of A. WOERNER -- Multi-Sponsored by -- M. of A. ARROYO,
          BLAKE,  BLANKENBUSH,  BRABENEC,  CROUCH,  DICKENS,  D'URSO, GARBARINO,
          GIGLIO, GOODELL, GUNTHER, HAWLEY, JEAN-PIERRE, JONES, LAWRENCE, LUPAR-
          DO, B. MILLER, M. G. MILLER,  MONTESANO,  MORINELLO,  MOSLEY,  NORRIS,
          PALMESANO,  PALUMBO,  RAIA, RIVERA, SANTABARBARA, SCHIMMINGER, THIELE,
          WILLIAMS, WRIGHT -- 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 one thousand two hundred dollars or the total
    10  amount of the tax owed by the taxpayer if less  than  one  thousand  two
    11  hundred dollars, whichever is lower.
    12    §  2. This act shall take effect on the first of January next succeed-
    13  ing the date on which it shall have become law and shall apply to  taxa-
    14  ble  years  beginning  on  or after such date. Effective immediately the
    15  commissioner of taxation and finance is authorized to promulgate any and
    16  all rules and regulations and  take  any  other  measures  necessary  to
    17  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.
                                                                   LBD01236-01-9
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