Bill S724-2009

Exempts local property tax rebates received by volunteer firefighters and volunteer ambulance workers from state and local personal income taxation

Exempts local property tax rebates received by volunteer firefighters and volunteer ambulance workers from state and local personal income taxation.

Details

Actions

  • Jan 6, 2010: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Feb 3, 2009: REPORTED AND COMMITTED TO FINANCE
  • Jan 14, 2009: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Memo

 BILL NUMBER:  S724

TITLE OF BILL :

An act to amend the tax law and the administrative code of the city of New York, in relation to exempting local property tax rebates to volunteer firefighters and volunteer ambulance workers from state and local personal income taxation

PURPOSE OF BILL :

To clarify and stipulate that any property tax rebate received by volunteer firefighters or volunteer ambulance workers in New York State shall not be included as part of the firefighter/ambulance worker's adjusted gross income for personal income tax. purposes.

SUMMARY OF SPECIFIC PROVISIONS :

Section 1 amends the tax law to state that the amount of any local property tax rebate issued to volunteer ambulance workers or volunteer firefighters shall not be included in gross income for federal income tax purposes.

Section 2 amends the tax law to state that the total amount of deductions from federal adjusted gross income shall be increased by the amount of any local property tax rebate issued to any volunteer firefighter or volunteer ambulance worker.

Section 3 amends the administrative code of New York City to state that the amount of any local property tax rebate issued to volunteer ambulance workers or volunteer firefighters shall not be included in gross income for federal income tax purposes.

Section 4 amends the administrative code of New York City to state that the total amount of deductions from federal adjusted gross income shall be increased by the amount of any local property tax rebate issued to any volunteer firefighter or volunteer ambulance worker.

Section 5 is the effective date.

JUSTIFICATION : Volunteer firefighters and ambulance workers are often our first responders in many localities within New York State. The fact that these individuals, who so generously volunteer their time, often risking their lives in order to help others, have had to include within their gross income the property tax rebate offered by the State is unfair. These individuals receive no compensation for their valiant work. This exemption is the least we, in New York State, can do for our volunteers, considering the cost to the State is virtually negligible.

LEGISLATIVE HISTORY : 2007-08: S.3758 Referred to Investigations and Government Operations

FISCAL IMPLICATIONS : To be determined.

EFFECTIVE DATE : Immediately.

Text

STATE OF NEW YORK ________________________________________________________________________ 724 2009-2010 Regular Sessions IN SENATE January 14, 2009 ___________
Introduced by Sens. C. JOHNSON, DIAZ, ONORATO, PARKER -- 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 and the administrative code of the city of New York, in relation to exempting local property tax rebates to volunteer firefighters and volunteer ambulance workers from state and local personal income taxation 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 39 to read as follows: (39) IN THE CASE OF A TAXPAYER WHO SERVES AS AN ACTIVE VOLUNTEER FIRE- FIGHTER AS DEFINED IN SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTEEN OF THE GENERAL MUNICIPAL LAW OR AS A VOLUNTEER AMBULANCE WORKER AS DEFINED IN SUBDIVISION FOURTEEN OF SECTION TWO HUNDRED NINETEEN-K OF THE GENERAL MUNICIPAL LAW, THE AMOUNT OF ANY LOCAL PROPERTY TAX REBATE ISSUED DURING THE TAXABLE YEAR PURSUANT TO SECTION ONE HUNDRED SEVENTY-EIGHT OF THIS CHAPTER, TO THE EXTENT INCLUDED IN GROSS INCOME FOR FEDERAL INCOME TAX PURPOSES. S 2. Subsection (d) of section 615 of the tax law is amended by adding a new paragraph 5 to read as follows: (5) IN THE CASE OF A TAXPAYER WHO SERVES AS AN ACTIVE VOLUNTEER FIRE- FIGHTER AS DEFINED IN SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTEEN OF THE GENERAL MUNICIPAL LAW OR AS A VOLUNTEER AMBULANCE WORKER AS DEFINED IN SUBDIVISION FOURTEEN OF SECTION TWO HUNDRED NINETEEN-K OF THE GENERAL MUNICIPAL LAW, THE AMOUNT OF ANY LOCAL PROPERTY TAX REBATE ISSUED DURING THE TAXABLE YEAR PURSUANT TO SECTION ONE HUNDRED SEVENTY-EIGHT OF THIS CHAPTER, TO THE EXTENT THAT SUCH REBATE IS NOT DEDUCTIBLE FOR FEDERAL TAX PURPOSES.
S 3. Subdivision (c) of section 11-1712 of the administrative code of the city of New York is amended by adding a new paragraph 35 to read as follows: (35) IN THE CASE OF A TAXPAYER WHO SERVES AS AN ACTIVE VOLUNTEER FIRE- FIGHTER AS DEFINED IN SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTEEN OF THE GENERAL MUNICIPAL LAW OR AS A VOLUNTEER AMBULANCE WORKER AS DEFINED IN SUBDIVISION FOURTEEN OF SECTION TWO HUNDRED NINETEEN-K OF THE GENERAL MUNICIPAL LAW, THE AMOUNT OF ANY LOCAL PROPERTY TAX REBATE ISSUED DURING THE TAXABLE YEAR PURSUANT TO SECTION ONE HUNDRED SEVENTY-EIGHT OF THE TAX LAW, TO THE EXTENT INCLUDED IN GROSS INCOME FOR FEDERAL INCOME TAX PURPOSES. S 4. Subdivision (d) of section 11-1715 of the administrative code of the city of New York is amended by adding a new paragraph 5 to read as follows: (5) IN THE CASE OF A TAXPAYER WHO SERVES AS AN ACTIVE VOLUNTEER FIRE- FIGHTER AS DEFINED IN SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTEEN OF THE GENERAL MUNICIPAL LAW OR AS A VOLUNTEER AMBULANCE WORKER AS DEFINED IN SUBDIVISION FOURTEEN OF SECTION TWO HUNDRED NINETEEN-K OF THE GENERAL MUNICIPAL LAW, THE AMOUNT OF ANY LOCAL PROPERTY TAX REBATE ISSUED DURING THE TAXABLE YEAR PURSUANT TO SECTION ONE HUNDRED SEVENTY-EIGHT OF THE TAX LAW, TO THE EXTENT THAT SUCH REBATE IS NOT DEDUCTIBLE FOR FEDERAL TAX PURPOSES. S 5. This act shall take effect immediately.

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