Provides tax credit to certain volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel of up to one thousand one hundred dollars for qualifying service; defines "qualifying service".
BILL NUMBER: S1359A
TITLE OF BILL :
An act to amend the tax law, in relation to providing tax credits to volunteer firefighters, volunteer ambulance workers and volunteer emergency medical personnel under certain circumstances
To give a tax credit to volunteer firefighters, volunteer ambulance workers and volunteer emergency personnel where qualifying service level is met.
SUMMARY OF PROVISIONS :
Section 1. Section 606 of the tax law is amended by adding a new subsection (h-1) to allow volunteer firefighters, volunteer ambulance workers and volunteer emergency medical service personnel to receive tax credit, for taxable years beginning on and after January first, two thousand eleven.
One of the greatest difficulties confronting the volunteer services today is recruitment and retention. Recruitment and retention are made difficult by any number of reasons, but chief among them is the cost of living around the state. This legislation would give a credit on the New York State income tax for all volunteer firefighters and volunteer ambulance corps members who are active. In order to be active, the individual would have to attend more than 40% of the company's activities per year. This plan calls for giving $200 a year for service credit up to a maximum of 10 years, or a maximum of a $1,100 credit. In order to receive the credit, the firefighter or ambulance worker would have to be active in each and everyone of those years; in other words, if they missed a year, with the exception of a medical excuse, they would begin on the lowest rung, and work their way up again. This program is not retroactive. This is a practical program, as it removes one of the reasons that people leave fire companies and provides an incentive for volunteers. This program is essential in rural counties. This credit may make a difference over the course of the years from companies going from volunteer to salary.
LEGISLATIVE HISTORY : 2008: S.2593A Referred to Committee 2007: S.2593 Referred to Investigations 2006: S.953A Referred to Finance 2005: S.953A Referred to Investigations 2003-04: S.1770 Referred to Investigations 2001-02: S.4288 Referred to Investigations
FISCAL IMPLICATIONS : To be determined.
EFFECTIVE DATE : January 1, 2011.
STATE OF NEW YORK ________________________________________________________________________ 1359--A 2009-2010 Regular Sessions IN SENATE January 28, 2009 ___________Introduced by Sen. C. JOHNSON -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- recommitted to the Committee on Investi- gations and Government Operations in accordance with Senate Rule 6, sec. 8 -- 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 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: Section 1. Section 606 of the tax law is amended by adding a new subsection (h-1) to read as follows: (H-1) VOLUNTEER FIREFIGHTERS', VOLUNTEER AMBULANCE WORKERS' AND VOLUN- TEER EMERGENCY MEDICAL SERVICE PERSONNEL CREDIT. FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND ELEVEN, A CREDIT, IN THE AMOUNTS OF: (1) TWO HUNDRED DOLLARS FOR ONE YEAR OF QUALIFYING SERVICE; (2) THREE HUNDRED DOLLARS FOR TWO YEARS OF CONSECUTIVE QUALIFYING SERVICE; (3) FOUR HUNDRED DOLLARS FOR THREE YEARS OF CONSECUTIVE QUALIFYING SERVICE; (4) FIVE HUNDRED DOLLARS FOR FOUR YEARS OF CONSECUTIVE QUALIFYING SERVICE; (5) SIX HUNDRED DOLLARS FOR FIVE YEARS OF CONSECUTIVE QUALIFYING SERVICE; (6) SEVEN HUNDRED DOLLARS FOR SIX YEARS OF CONSECUTIVE QUALIFYING SERVICE; (7) EIGHT HUNDRED DOLLARS FOR SEVEN YEARS OF CONSECUTIVE QUALIFYING SERVICE;EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07244-02-0 S. 1359--A 2
(8) NINE HUNDRED DOLLARS FOR EIGHT YEARS OF CONSECUTIVE QUALIFYING SERVICE; (9) ONE THOUSAND DOLLARS FOR NINE YEARS OF CONSECUTIVE QUALIFYING SERVICE; OR (10) ONE THOUSAND ONE HUNDRED DOLLARS FOR TEN OR MORE YEARS OF CONSEC- UTIVE QUALIFYING SERVICE; SHALL BE ALLOWED AGAINST THE TAX IMPOSED BY SECTION SIX HUNDRED ONE OF THIS PART, TO EACH RESIDENT OF THE STATE WHO SERVES AS A VOLUNTEER FIRE- FIGHTER AS DEFINED IN SUBDIVISION ONE OF SECTION THREE OF THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW OR A VOLUNTEER AMBULANCE WORKER AS DEFINED IN SUBDIVISION ONE OF SECTION THREE OF THE VOLUNTEER AMBULANCE WORKERS' BENEFIT LAW OR AS A MEMBER OF A VOLUNTEER EMERGENCY MEDICAL SERVICES PERSONNEL SQUAD. IF A VOLUNTEER DEPARTMENT MEMBER HAS A YEAR WHERE THE QUALIFYING SERVICE LEVEL IS NOT MET, THEN HE OR SHE SHALL RECEIVE THE CREDIT PROVIDED FOR IN PARAGRAPH ONE OF THIS SUBSECTION THE NEXT TIME THEY HAVE A QUALIFYING SERVICE YEAR. FOR THE PURPOSES OF THIS SUBSECTION "QUALIFYING SERVICE" SHALL MEAN SERVICE WHERE SUCH PERSON HAS BEEN A MEMBER IN GOOD STANDING WITH A VOLUNTEER DEPARTMENT FOR A MINIMUM OF ONE YEAR, HAS COMPLETED ALL REQUIRED TRAINING COURSES AS REQUIRED BY THE STATE OF NEW YORK AND IS CERTIFIED BY THE CHIEF EMERGENCY SERVICE COORDINATOR OF THE COUNTY THAT THE VOLUNTEER DEPARTMENT SERVES TO HAVE ATTENDED AT LEAST FORTY PERCENT OF THE ACTIVITIES OF THE VOLUNTEER DEPARTMENT THAT HE OR SHE IS A MEMBER OF. S 2. This act shall take effect January 1, 2011.