Senate Bill S338

2019-2020 Legislative Session

Relates to increasing the volunteer firefighters' and ambulance workers' credit

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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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2019-S338 (ACTIVE) - Details

See Assembly Version of this Bill:
A4573
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S7030
2017-2018: S1224, A8039
2021-2022: S2033

2019-S338 (ACTIVE) - Summary

Relates to increasing the volunteer firefighters' and ambulance workers' credit; increases the amount of the credit from $200 to $500 for single filers who have served for less than five years and from $200 to $1,000 for single filers who serve at least five years and from $400 to $1,000 for spouses filing jointly where one spouse has served less than five years and from $400 to $2,000 for spouses filing jointly who have each served at least five years.

2019-S338 (ACTIVE) - Sponsor Memo

2019-S338 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    338
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 Introduced  by  Sen.  AKSHAR -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation  to  increasing  the  volunteer
   firefighters' and ambulance workers' credit

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subsection (e-2) of section 606 of the tax law, as added by
 section 1 of part U of chapter 62 of the laws of 2006,  paragraph  2  as
 amended  by  chapter  532  of the laws of 2007, paragraph 3 as added and
 paragraph 4 as renumbered by section 4 of part N of chapter  61  of  the
 laws  of 2006, and as relettered by section 1 of part K of chapter 59 of
 the laws of 2014, is amended to read as follows:
   (e-2) Volunteer firefighters' and ambulance workers' credit.  (1)  For
 taxable  years  beginning on and after January first, two thousand seven
 AND BEFORE JANUARY FIRST, TWO THOUSAND NINETEEN, a resident taxpayer who
 serves as an active volunteer firefighter 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 shall be  allowed  a
 credit  against  the  tax  imposed  by this article equal to two hundred
 dollars.  FOR TAXABLE YEARS BEGINNING ON AND AFTER  JANUARY  FIRST,  TWO
 THOUSAND NINETEEN, A RESIDENT TAXPAYER WHO SERVES AS AN ACTIVE VOLUNTEER
 FIREFIGHTER 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 AND HAS BEEN IN GOOD STANDING FOR A PERIOD OF FOUR
 YEARS OR LESS SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY  THIS
 ARTICLE EQUAL TO FIVE HUNDRED DOLLARS AND A RESIDENT TAXPAYER WHO SERVES
 AS AN ACTIVE VOLUNTEER FIREFIGHTER OR VOLUNTEER AMBULANCE WORKER AND HAS
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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