Bill Text: NY S00939 | 2019-2020 | General Assembly | Introduced


Bill Title: Enacts the "omnibus emergency services volunteer incentive act" to provide benefits to volunteer firefighters and ambulance workers; increases the personal income tax deduction after four or more years of service; exempts motor vehicles used in the performance of such volunteers' duties from registration fees, use taxes and special fees for volunteer license plates; authorizes the provision of municipal health insurance coverage to such volunteers; establishes a volunteer recruitment service loan forgiveness program.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S00939 Detail]

Download: New_York-2019-S00939-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                           939
                               2019-2020 Regular Sessions
                    IN SENATE
                                     January 9, 2019
                                       ___________
        Introduced  by  Sens.  O'MARA, BROOKS, KENNEDY -- read twice and ordered
          printed, and when printed to be committed to the Committee on Investi-
          gations and Government Operations
        AN ACT to amend the tax law, the insurance law, the vehicle and  traffic
          law  and  the education law, in relation to enacting the omnibus emer-
          gency services volunteer incentive act
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Short  title. This act shall be known and may be cited as
     2  the "omnibus emergency services volunteer incentive act".
     3    § 2. Paragraphs 1 and 3 of subsection (e-2) of section 606 of the  tax
     4  law,  paragraph  1  as added by section 1 of part U of chapter 62 of the
     5  laws of 2006, paragraph 3 as added by section 4 of part N of chapter  61
     6  of  the  laws  of 2006 and such subsection as relettered by section 1 of
     7  part K of chapter 59 of the  laws  of  2014,  are  amended  to  read  as
     8  follows:
     9    (1)  For taxable years beginning on and after January first, two thou-
    10  sand seven, a resident taxpayer who serves as an active volunteer  fire-
    11  fighter  as defined in subdivision one of section two hundred fifteen of
    12  the general municipal law or as a volunteer ambulance worker as  defined
    13  in subdivision fourteen of section two hundred nineteen-k of the general
    14  municipal  law shall be allowed a credit against the tax imposed by this
    15  article equal to two hundred dollars. In order to receive this credit  a
    16  volunteer  firefighter  or  volunteer  ambulance  worker  must have been
    17  active for the entire taxable year for which the credit is sought.   For
    18  taxable  years beginning on or after January first, two thousand twenty-
    19  two, a volunteer firefighter or volunteer ambulance worker who has  been
    20  active  for  four  or more consecutive taxable years shall be allowed an
    21  additional credit equal to four hundred dollars.
    22    (3) In the case of a husband and wife who file a joint return and  who
    23  both  individually  qualify  for  the  credit under this subsection, the
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05700-01-9

        S. 939                              2
     1  amount of the credit allowed shall be four hundred dollars.  For taxable
     2  years beginning on or after January first, two  thousand  twenty-two,  a
     3  husband and wife who file a joint return and who both individually qual-
     4  ify  for  the additional credit under this subsection, the amount of the
     5  additional credit shall be eight hundred dollars.
     6    § 3. Section 606 of the tax law is amended by adding a new  subsection
     7  (e-3) to read as follows:
     8    (e-3)  Volunteer  firefighters' and ambulance workers' credit for four
     9  or more years of service. (1) For taxable years commencing on  or  after
    10  January  first,  two  thousand  twenty-two,  a resident taxpayer who has
    11  served as an active volunteer firefighter as defined in subdivision  one
    12  of  section  two  hundred  fifteen  of the general municipal law or as a
    13  volunteer ambulance worker as defined in subdivision fourteen of section
    14  two hundred nineteen-k of the general municipal law  for  four  or  more
    15  consecutive  years  shall be allowed a credit against the tax imposed by
    16  this article equal to four hundred dollars. In  order  to  receive  this
    17  credit  a  volunteer firefighter or volunteer ambulance worker must have
    18  been active for the entire four or more consecutive  taxable  years  for
    19  which the credit is sought.
    20    (2)  If  a taxpayer receives a real property tax exemption relating to
    21  such service under title two of article four of the  real  property  tax
    22  law, such taxpayer shall not be eligible for this credit.
    23    (3)  In the case of a husband and wife who file a joint return and who
    24  both individually qualify for the  credit  under  this  subsection,  the
    25  amount of the credit shall be eight hundred dollars.
    26    (4)  If the amount of the credit allowed under this subsection for any
    27  taxable year shall exceed the taxpayer's tax for such year,  the  excess
    28  shall  be treated as an overpayment of tax to be credited or refunded in
    29  accordance with the provisions of section six hundred eighty-six of this
    30  article; provided, however, that no interest shall be paid thereon.
    31    § 4. Paragraph 2 of subsection (f) of section 9104  of  the  insurance
    32  law, as amended by chapter 293 of the laws of 1988, is amended and a new
    33  paragraph 3 is added to read as follows:
    34    (2)  the fire department when such tax is not required under paragraph
    35  four of subsection (a) of this section to be distributed to fire  compa-
    36  nies[.], or
    37    (3) the fire company or fire department receiving the same, to use for
    38  recruitment and retention purposes, including, but not limited to, total
    39  or  partial  contribution to the cost of participation in a plan for the
    40  provision of medical, surgical and hospital services or insurance.
    41    § 5. Subparagraph (B) of paragraph 3 of subsection (d) of section 9105
    42  of the insurance law, as amended by chapter 293 of the laws of 1988,  is
    43  amended and a new subparagraph (C) is added to read as follows:
    44    (B)  the  fire department when such tax is not required under subpara-
    45  graph (E) of paragraph two of this subsection to be distributed to  fire
    46  companies[.], or
    47    (C) the fire company or fire department receiving the same, to use for
    48  recruitment  and retention purposes, including but not limited to, total
    49  or partial contribution to the cost of participation in a plan  for  the
    50  provision of medical, surgical and hospital services or insurance.
    51    §  6.  Subdivision  6 of section 401 of the vehicle and traffic law is
    52  amended by adding a new paragraph f to read as follows:
    53    f. Notwithstanding any provision of this chapter or any other  law  to
    54  the  contrary,  any  motor  vehicle owned by a volunteer firefighter, as
    55  defined in section three of the volunteer firefighters' benefit law,  or
    56  a  volunteer ambulance worker, as defined in section three of the volun-

        S. 939                              3
     1  teer ambulance workers' benefit law, and used by such volunteer  in  the
     2  performance of his or her duties as a volunteer firefighter or volunteer
     3  ambulance  worker  shall  be  exempt from all motor vehicle registration
     4  fees  and  from  any  vehicle  use or other tax based upon the weight or
     5  value of such motor vehicle.
     6    § 7. Subdivision 3 of section 404-b of the vehicle and traffic law, as
     7  amended by chapter 277 of the laws  of  1991,  is  amended  to  read  as
     8  follows:
     9    3. A distinctive plate issued pursuant to this section shall be issued
    10  in  the  same  manner as other number plates upon payment of the regular
    11  registration fee prescribed by section four hundred one of  this  [chap-
    12  ter]  article and an initial one time service charge of fifteen dollars;
    13  provided, however, no such registration fee or service charge  shall  be
    14  imposed  for  a  motor  vehicle  used  by a volunteer firefighter in the
    15  performance of his or her duties.
    16    § 8. Subdivision 3 of section 404-f of the vehicle and traffic law, as
    17  amended by chapter 277 of the laws  of  1991,  is  amended  to  read  as
    18  follows:
    19    3. A distinctive plate issued pursuant to this section shall be issued
    20  in  the  same  manner as other number plates upon payment of the regular
    21  registration fee prescribed by section four hundred one of  this  [chap-
    22  ter] article and an additional annual service charge of fifteen dollars;
    23  provided,  however,  no such registration fee or service charge shall be
    24  imposed for a motor vehicle used by a member of  a  volunteer  ambulance
    25  service in the performance of his or her duties.
    26    §  9.  The  education  law is amended by adding a new section 669-i to
    27  read as follows:
    28    § 669-i. Volunteer recruitment service loan forgiveness program.    1.
    29  Purpose.  The  corporation is authorized, within amounts appropriated or
    30  otherwise lawfully available from  any  other  source,  to  establish  a
    31  recruitment loan forgiveness program for volunteer organizations.
    32    2.  Eligibility.  The  corporation  may  grant  such awards within the
    33  amounts appropriated for such purpose and based on availability of funds
    34  according to a schedule to be  determined  by  the  corporation  in  the
    35  following manner:
    36    a.  Volunteer  organizations,  including  an  "ambulance  company"  as
    37  defined in section three of the volunteer ambulance workers' benefit law
    38  or "fire company" as defined in section three  of  the  volunteer  fire-
    39  fighters'  benefit  law, may annually submit no more than three applica-
    40  tions to the corporation;
    41    b. Volunteer organizations submitting  applications  shall  develop  a
    42  policy  for electing the candidates that will be forwarded to the corpo-
    43  ration. A volunteer organization that submits more than one  application
    44  shall list the candidates in order of priority;
    45    c.  The  corporation  shall designate a date by which all applications
    46  shall be received by the corporation;
    47    d. The corporation shall award volunteer recruitment loan  forgiveness
    48  benefits  to  all  eligible applicants unless the number of applications
    49  received are greater than the funding  available  for  the  program,  in
    50  which  case  the corporation shall develop a random system for selecting
    51  the recipients. If funds remain available in the program after an eligi-
    52  ble applicant from each volunteer organization  that  has  submitted  an
    53  eligible candidate has been awarded one loan forgiveness award, then the
    54  corporation may award an additional loan forgiveness award to applicants
    55  from  volunteer organizations that have submitted more than one eligible

        S. 939                              4
     1  candidate. The corporation shall develop a random system  for  selecting
     2  the recipients of any such additional awards;
     3    e.  A recipient of the volunteer recruitment loan forgiveness benefits
     4  shall  automatically  continue  to  receive  the  benefit  once  awarded
     5  provided  that  the  recipient  remains compliant with the provisions of
     6  this section, and funding is available. If there is a  shortage  in  the
     7  funding  available,  funds shall be awarded based on a one per organiza-
     8  tion basis before any additional awards are received by applicants  from
     9  a volunteer organization where more than one member received an award;
    10    f.  The corporation shall develop a system for certifying on an annual
    11  basis that the recipient is compliant with the conditions enumerated  in
    12  this  section prior to receiving the volunteer recruitment loan forgive-
    13  ness benefit, including but not limited to:
    14    (i) membership in, and maintenance of an active volunteer status in  a
    15  volunteer  organization  for  not  less than one year at the time of the
    16  initial award;
    17    (ii) graduation from a degree producing curriculum; and
    18    g. Upon the recipient's attainment of loan repayment or  cessation  of
    19  status  as  a volunteer with the volunteer organization, whichever comes
    20  first, the benefit provided by this section shall be  discontinued.  The
    21  benefit  provided by this section shall be suspended at the direction of
    22  the corporation for a recipient's failure to  continue  to  serve  as  a
    23  volunteer  with the volunteer organization, or for the failure to comply
    24  with any provision of this section.
    25    3. Amount. Unless otherwise provided for in this section, the  benefit
    26  for  the  volunteer  recruitment  loan forgiveness award shall be on the
    27  terms and conditions set by the  corporation,  provided  that  any  such
    28  benefit  shall  not  exceed an amount equal to the annual loan amount of
    29  the recipient, the annual tuition which was charged to the recipient  or
    30  the annual tuition charged by the state university of New York, whichev-
    31  er  is  less.  In  no  case shall an award be granted for more than five
    32  years.
    33    4. Rules and regulations. The  corporation  is  hereby  authorized  to
    34  promulgate any rules and regulations necessary for the implementation of
    35  the provisions of this section.
    36    § 10. This act shall take effect immediately, provided however that:
    37    a.    the amendments to subsection (e-2) of section 606 of the tax law
    38  made by section two of  this  act  shall  survive  the  repeal  of  such
    39  subsection  as provided in section 1 of part K of chapter 59 of the laws
    40  of 2014, as amended; and
    41    b. sections six, seven and eight of this  act  shall  apply  to  fees,
    42  charges and taxes imposed on or after such date.
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