Assembly Bill A4145

2015-2016 Legislative Session

Provides a credit for general volunteer services performed and hours expended during a federal disaster or emergency

download bill text pdf

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Archive: Last Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2015-A4145 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §620-b, Tax L
Versions Introduced in 2013-2014 Legislative Session:
A5266

2015-A4145 (ACTIVE) - Summary

Provides a credit for general volunteer services performed and hours expended during a federal disaster or emergency.

2015-A4145 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4145

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 29, 2015
                               ___________

Introduced by M. of A. KEARNS -- read once and referred to the Committee
  on Ways and Means

AN  ACT  to  amend  the  tax  law, in relation to providing a credit for
  general volunteer services  performed  and  hours  expended  during  a
  federal disaster or emergency

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The tax law is amended by adding a  new  section  620-b  to
read as follows:
  S  620-B. CREDIT FOR GENERAL VOLUNTEER SERVICES PERFORMED FOR CHARITA-
BLE NOT-FOR-PROFIT  CORPORATIONS.  (A)  DEFINITIONS.  AS  USED  IN  THIS
SECTION, THE FOLLOWING TERMS SHALL MEAN:
  (1) "FEDERAL DISASTER OR EMERGENCY" SHALL MEAN THOSE EMERGENCIES WHICH
ARE  DEFINED BY THE FEDERAL DISASTER RELIEF AND EMERGENCY ASSISTANCE ACT
OF 1988.  EMERGENCY SHALL INCLUDE ANY OCCASION OR INSTANCE FOR WHICH, IN
THE DETERMINATION OF THE PRESIDENT OF THE UNITED STATES, FEDERAL ASSIST-
ANCE IS NEEDED TO SUPPLEMENT STATE AND LOCAL EFFORTS AND CAPABILITIES TO
SAVE LIVES AND TO PROTECT PROPERTY AND PUBLIC HEALTH AND SAFETY,  OR  TO
LESSEN  OR  AVERT  THE THREAT OF A CATASTROPHE IN ANY PART OF THE UNITED
STATES.
  (2) "SENIOR CITIZEN" SHALL  MEAN  THOSE  INDIVIDUALS  WHO  QUALIFY  OR
BECOME  ELIGIBLE  FOR  SOCIAL SECURITY BENEFITS OR ARE RECEIVING A FIXED
RETIREMENT INCOME AND NOT WORKING FULL-TIME.
  (B) GENERAL. A RESIDENT SHALL BE ALLOWED  THE  FOLLOWING  TAX  CREDITS
AGAINST  THE  TAX  OTHERWISE DUE UNDER THIS ARTICLE: UP TO THE AMOUNT OF
FIVE HUNDRED DOLLARS IN ANY TAXABLE YEAR FOR GENERAL VOLUNTEER  SERVICES
PERFORMED  FOR  FEDERAL,  STATE  OR  MUNICIPAL  AGENCIES  OR  CHARITABLE
NOT-FOR-PROFIT CORPORATIONS OR ORGANIZATIONS, UP TO THE  AMOUNT  OF  ONE
THOUSAND  TWO  HUNDRED FIFTY DOLLARS FOR BOTH GENERAL VOLUNTEER SERVICES
PERFORMED AND HOURS EXPENDED FOR FEDERAL DISASTER OR  EMERGENCY  RELIEF,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08400-01-5

              

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