Bill Text: NY A00516 | 2025-2026 | General Assembly | Introduced

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Bill Title: Gives state income tax credit to volunteer firefighters and members of volunteer ambulance corps in good standing up to $1200; requires such member must be in good standing for a minimum of five years and maintain continued eligibility.

Spectrum: Bipartisan Bill

Status: (Introduced) 2025-01-08 - referred to ways and means [A00516 Detail]

Download: New_York-2025-A00516-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                           516

                               2025-2026 Regular Sessions

                   IN ASSEMBLY

                                       (Prefiled)

                                     January 8, 2025
                                       ___________

        Introduced  by  M.  of  A.  WOERNER,  JONES,  DeSTEFANO, SMULLEN, WALSH,
          RIVERA, STIRPE, LEMONDES, WILLIAMS, SAYEGH, RAGA -- Multi-Sponsored by
          -- M. of A.  HAWLEY, MILLER, PALMESANO -- read once  and  referred  to
          the Committee on Ways and Means

        AN  ACT  to  amend  the  tax  law, in relation to providing for a credit
          against personal income tax for volunteer firefighters and members  of
          volunteer ambulance corps

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1.  Section 606 of the tax law is  amended  by  adding  a  new
     2  subsection (qqq) to read as follows:
     3    (qqq)  Volunteer firefighters and members of volunteer ambulance corps
     4  service credit. In the case of a member of a volunteer  fire  department
     5  or a member of a volunteer ambulance corps who has been a member in good
     6  standing with a volunteer department for a minimum of five years and who
     7  maintains  continuous eligibility, in this state, there shall be allowed
     8  a credit against any income tax owed by such member in an  amount  which
     9  is  equal  to  the  sum of one thousand two hundred dollars or the total
    10  amount of the tax owed by the taxpayer if less  than  one  thousand  two
    11  hundred dollars, whichever is lower.
    12    §  2. This act shall take effect on the first of January next succeed-
    13  ing the date on which it shall have become a  law  and  shall  apply  to
    14  taxable years beginning on or after such date. Effective immediately the
    15  commissioner of taxation and finance is authorized to promulgate any and
    16  all  rules  and  regulations  and  take  any other measures necessary to
    17  implement this act on its effective date on or before such date.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01405-01-5