NY State Senate Bill 2017-S1815

Senate Bill S1815

2017-2018 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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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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to investigations and government operations
Jan 11, 2017	referred to investigations and government operations

co-Sponsors

2017-S1815 (ACTIVE) - Details

See Assembly Version of this Bill:: A6897
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
2015-2016: S646
2019-2020: S640, A4473
2021-2022: S5111

2017-S1815 (ACTIVE) - Summary

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

2017-S1815 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S1815

 TITLE OF BILL :  An act to amend the tax law, in relation to
exempting the proceeds from service award programs for volunteer
firefighters and ambulance workers from personal income taxes

 PURPOSE OF THE BILL :

To correct an inequity with comparable benefits by providing that
length of service award benefits for volunteer firefighters and
volunteer ambulance workers be exempt from taxation.

 SUMMARY OF SPECIFIC PROVISIONS :

Article 22 of the tax law regarding personal income is amended by
adding new paragraph 3-d to subsection (c) of section 612.

 JUSTIFICATION :

Service award programs were created, a means of aiding in the
recruitment and especially the retention of volunteer firefighters and
volunteer ambulance workers.

There is no question that the retention of volunteers has been aided
by the service awards provided by the enactment of the length of
service program law. Unfortunately, the benefits in both the

individual and to fire safety (through retention) are now being called
into question as it becomes known that income that will be derived
will be treated as personal income for taxation purposes.

This bill seeks to correct what is essentially an inequity, both with
respect to the spirit in which the law was created and as compared to
certain other benefits generally available, such as disability income,
social security benefits, and pensions and annuities.

 PRIOR LEGISLATIVE HISTORY :

2015-16: S .646
2013-14: S .540
2011-2012: S.4727
2009-2010: A.4450/S.5420
2007-2008: A.4895-B/S.2026-B
2005-2006: A.957-A/S.1908-A
2003-2004: A.2592/S.4109
2001-2002: A.8737/S.4841
1999-2000: A.11007/S.7642

 FISCAL IMPLICATIONS :  None.

 EFFECTIVE DATE :
This act shall take effect immediately and apply to taxable years
beginning on and after January 1, 2019.

2017-S1815 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1815
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 11, 2017
                                ___________
 
 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.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on and after January 1, 2019.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00630-01-7

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Senate Bill S1815

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Sponsored By

Timothy M. Kennedy