Senate Bill S646A

2015-2016 Legislative Session

Exempts the amount of any service award paid to any volunteer firefighter or ambulance worker from personal income tax

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Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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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Bill Amendments

co-Sponsors

2015-S646 - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S5420
2011-2012: S4727
2013-2014: S540
2017-2018: S1815
2019-2020: S640
2021-2022: S5111

2015-S646 - Summary

Exempts the amount of any service award paid to any volunteer firefighter or ambulance worker from personal income tax.

2015-S646 - Sponsor Memo

2015-S646 - Bill Text download pdf 

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

                                   646

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  Sens.  KENNEDY, BOYLE -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and Government Operations

AN  ACT to amend the tax law, in relation to exempting the proceeds from
  service award programs for volunteer firefighters and ambulance  work-
  ers from personal income taxes

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

  Section 1. Subsection (c) of section 612 of the tax law is amended  by
adding a new paragraph 3-d to read as follows:
  (3-D) THE AMOUNT OF ANY SERVICE AWARD PAID TO ANY VOLUNTEER FIREFIGHT-
ER  AND  THE AMOUNT OF ANY SERVICE AWARD PAID TO ANY VOLUNTEER AMBULANCE
WORKER FROM THE LENGTH OF SERVICE DEFINED CONTRIBUTION PLANS AND DEFINED
BENEFIT PLANS APPLICABLE TO SUCH WORKERS, AS PROVIDED  FOR  IN  ARTICLES
ELEVEN-A,  ELEVEN-AA, ELEVEN-AAA, AND ELEVEN-AAAA OF THE GENERAL MUNICI-
PAL LAW; PROVIDED, HOWEVER THAT THE EXCLUSION PROVIDED IN THIS PARAGRAPH
SHALL NOT APPLY TO A SERVICE AWARD THAT IS DISTRIBUTED IN THE FORM OF  A
LUMP  SUM OR THAT IS DISTRIBUTED TO A TAXPAYER THAT HAS NOT ATTAINED THE
AGE OF FIFTY-NINE AND ONE-HALF.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2016.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03220-01-5

co-Sponsors

2015-S646A (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S5420
2011-2012: S4727
2013-2014: S540
2017-2018: S1815
2019-2020: S640
2021-2022: S5111

2015-S646A (ACTIVE) - Summary

Exempts the amount of any service award paid to any volunteer firefighter or ambulance worker from personal income tax.

2015-S646A (ACTIVE) - Sponsor Memo

2015-S646A (ACTIVE) - Bill Text download pdf 

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

                                 646--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by Sens. KENNEDY, BOYLE, PANEPINTO -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government Operations -- recommitted to the  Committee  on
  Investigations  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 exempting the proceeds from
  service award programs for volunteer firefighters and ambulance  work-
  ers from personal income taxes

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

  Section 1. Subsection (c) of section 612 of the tax law is amended  by
adding a new paragraph 3-d to read as follows:
  (3-D) THE AMOUNT OF ANY SERVICE AWARD PAID TO ANY VOLUNTEER FIREFIGHT-
ER  AND  THE AMOUNT OF ANY SERVICE AWARD PAID TO ANY VOLUNTEER AMBULANCE
WORKER FROM THE LENGTH OF SERVICE DEFINED CONTRIBUTION PLANS AND DEFINED
BENEFIT PLANS APPLICABLE TO SUCH WORKERS, AS PROVIDED  FOR  IN  ARTICLES
ELEVEN-A,  ELEVEN-AA, ELEVEN-AAA, AND ELEVEN-AAAA OF THE GENERAL MUNICI-
PAL LAW; PROVIDED, HOWEVER THAT THE EXCLUSION PROVIDED IN THIS PARAGRAPH
SHALL NOT APPLY TO A SERVICE AWARD THAT IS DISTRIBUTED IN THE FORM OF  A
LUMP  SUM OR THAT IS DISTRIBUTED TO A TAXPAYER THAT HAS NOT ATTAINED THE
AGE OF FIFTY-NINE AND ONE-HALF.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2017.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03220-02-6

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