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.
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