Bill Text: NY S06062 | 2015-2016 | General Assembly | Amended
Bill Title: Provides tax credit to certain volunteer firefighters, volunteer ambulance workers, auxiliary police officers and volunteer emergency medical personnel under certain circumstances.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2016-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S06062 Detail]
Download: New_York-2015-S06062-Amended.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 6062--A 2015-2016 Regular Sessions I N S E N A T E October 9, 2015 ___________ Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when printed to be committed to the Committee on Rules -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to providing tax credits to volunteer firefighters, volunteer ambulance workers, auxiliary police officers and volunteer emergency medical personnel under certain circumstances 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 (h-1) to read as follows: 3 (H-1) VOLUNTEER FIREFIGHTERS', VOLUNTEER AMBULANCE WORKERS', AUXILIARY 4 POLICE OFFICERS' AND VOLUNTEER EMERGENCY MEDICAL SERVICE PERSONNEL CRED- 5 IT. FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOU- 6 SAND SEVENTEEN, A CREDIT, IN THE AMOUNTS OF: 7 (1) TWO HUNDRED FIFTY DOLLARS FOR ONE YEAR OF QUALIFYING SERVICE; 8 (2) FIVE HUNDRED DOLLARS FOR TWO YEARS OF CONSECUTIVE QUALIFYING 9 SERVICE; 10 (3) SIX HUNDRED DOLLARS FOR THREE YEARS OF CONSECUTIVE QUALIFYING 11 SERVICE; 12 (4) SEVEN HUNDRED DOLLARS FOR FOUR YEARS OF CONSECUTIVE QUALIFYING 13 SERVICE; 14 (5) EIGHT HUNDRED DOLLARS FOR FIVE YEARS OF CONSECUTIVE QUALIFYING 15 SERVICE; 16 (6) NINE HUNDRED DOLLARS FOR SIX YEARS OF CONSECUTIVE QUALIFYING 17 SERVICE; 18 (7) ONE THOUSAND DOLLARS FOR SEVEN YEARS OF CONSECUTIVE QUALIFYING 19 SERVICE; 20 (8) ONE THOUSAND FIVE HUNDRED DOLLARS FOR EIGHT YEARS OF CONSECUTIVE 21 QUALIFYING SERVICE; EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00652-05-5 S. 6062--A 2 1 (9) TWO THOUSAND DOLLARS FOR NINE YEARS OF CONSECUTIVE QUALIFYING 2 SERVICE; OR 3 (10) TWO THOUSAND FIVE HUNDRED DOLLARS FOR TEN OR MORE YEARS OF 4 CONSECUTIVE QUALIFYING SERVICE; 5 SHALL BE ALLOWED AGAINST THE TAX IMPOSED BY SECTION SIX HUNDRED ONE OF 6 THIS PART, TO EACH RESIDENT OF THE STATE WHO SERVES AS A VOLUNTEER FIRE- 7 FIGHTER AS DEFINED IN SUBDIVISION ONE OF SECTION THREE OF THE VOLUNTEER 8 FIREFIGHTERS' BENEFIT LAW OR A VOLUNTEER AMBULANCE WORKER AS DEFINED IN 9 SUBDIVISION ONE OF SECTION THREE OF THE VOLUNTEER AMBULANCE WORKERS' 10 BENEFIT LAW OR AS A MEMBER OF AN AUXILIARY POLICE DEPARTMENT OR AS A 11 MEMBER OF A VOLUNTEER EMERGENCY MEDICAL SERVICES PERSONNEL SQUAD. IF A 12 VOLUNTEER DEPARTMENT MEMBER HAS A YEAR WHERE THE QUALIFYING SERVICE 13 LEVEL IS NOT MET, THEN HE OR SHE SHALL RECEIVE THE CREDIT PROVIDED FOR 14 IN PARAGRAPH ONE OF THIS SUBSECTION THE NEXT TIME THEY HAVE A QUALIFYING 15 SERVICE YEAR. 16 FOR THE PURPOSES OF THIS SUBSECTION "QUALIFYING SERVICE" SHALL MEAN 17 SERVICE WHERE SUCH PERSON HAS BEEN A MEMBER IN GOOD STANDING WITH A 18 VOLUNTEER DEPARTMENT FOR A MINIMUM OF ONE YEAR, HAS COMPLETED ALL 19 REQUIRED TRAINING COURSES AS REQUIRED BY THE STATE OF NEW YORK AND IS 20 CERTIFIED BY THE CHIEF EMERGENCY SERVICE COORDINATOR OF THE COUNTY THAT 21 THE VOLUNTEER DEPARTMENT SERVES TO HAVE ATTENDED AT LEAST FORTY PERCENT 22 OF THE ACTIVITIES OF THE VOLUNTEER DEPARTMENT THAT HE OR SHE IS A MEMBER 23 OF. 24 S 2. This act shall take effect immediately.