STATE OF NEW YORK ________________________________________________________________________ 3843 2021-2022 Regular Sessions IN ASSEMBLY January 28, 2021 ___________ Introduced by M. of A. NORRIS, BYRNES, B. MILLER, TAGUE -- read once and referred to the Committee on Labor AN ACT to amend the labor law, the tax law and the town law, in relation to allowing volunteer firefighters to attend training without being penalized by their employer; and creates tax incentives for employing volunteer firefighters The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The labor law is amended by adding a new section 202-l-1 to 2 read as follows: 3 § 202-l-1. Right of volunteer firefighters to be absent from employ- 4 ment for training. 1. Any employee who is a volunteer firefighter and 5 who notifies his or her employer to that effect at least two weeks prior 6 to taking a leave for firefighter training shall not, on account of 7 absence from employment by reason of such training, be subject to 8 discharge or penalty. An employer shall not withhold wages of any such 9 employee during the period of such training. 10 2. Subdivision one of this section shall apply only when: 11 (a) The employer has previously received written documentation from 12 the head of the employee's volunteer fire department notifying the 13 employer of the employee's status as a volunteer firefighter; and 14 (b) The employee's training is directly related to being a volunteer 15 firefighter and is required under 19 NYCRR 426. 16 3. The entire period of the authorized leave of absence granted pursu- 17 ant to this section, up to the required number of training hours shall 18 be paid leave for employees and shall not be charged against any leave 19 to which such employee is entitled. An employee's training hours shall 20 include more hours of training than basic volunteer firefighter training 21 where such employee's status in the fire department requires additional 22 training. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD01782-01-1A. 3843 2 1 4. Upon the employer's request, an employee who has been granted a 2 leave of absence in accordance with this section shall provide his or 3 her employer with a notarized statement from the head of the volunteer 4 fire department certifying the period of time, or times, that said 5 employee was at the required training. 6 5. Nothing set forth in this section shall be construed to impede, 7 infringe or diminish the rights and benefits which accrue to employees 8 through bona fide collective bargaining agreements, or otherwise dimin- 9 ish the integrity of the existing collective bargaining relationship. 10 § 2. Section 210-B of the tax law is amended by adding a new subdivi- 11 sion 55 to read as follows: 12 55. Volunteer firefighter absence for training wage credit. (a) Allow- 13 ance of credit. A taxpayer shall be allowed a credit, as calculated 14 under paragraph (b) of this subdivision, against the tax imposed by this 15 article, for each volunteer firefighter which it employs; provided that 16 such person shall have been employed for at least three months. 17 (b) Calculation of credit. The credit allowed under this subdivision 18 shall be calculated for each employee as the number of hours the employ- 19 ee was absent from work for volunteer firefighter training required 20 under 19 NYCRR 426 up to the number of hours required to complete such 21 training multiplied by the employees average hourly salary during the 22 month prior to the training. 23 (c) Application of credit. The credit allowed under this subdivision 24 for any taxable year shall not reduce the tax due for such year to less 25 than the minimum amount prescribed in paragraph (d) of subdivision one 26 of section two hundred ten of this article. If, however, the amount of 27 credits allowed under this subdivision for any taxable year reduces the 28 tax to such amount, any amount of credit thus not deductible in such 29 taxable year shall be treated as an overpayment of tax to be credited or 30 refunded in accordance with the provisions of section one thousand 31 eighty-six of this chapter. Provided, however, the provisions of 32 subsection (c) of section one thousand eighty-eight of this chapter 33 notwithstanding, no interest shall be paid thereon. 34 § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 35 of the tax law is amended by adding a new clause (xlvi) to read as 36 follows: 37 (xlvi) Volunteer firefighter absence Amount of credit under 38 for training wage credit subdivision fifty-five of 39 under subsection (kkk) section two hundred ten-B 40 § 4. Section 606 of the tax law is amended by adding a new subsection 41 (kkk) to read as follows: 42 (kkk) Volunteer firefighter absence for training wage credit. (1) 43 Allowance of credit. A taxpayer shall be allowed a credit, as calculated 44 in paragraph two of this subdivision, against the tax imposed by this 45 article for each volunteer firefighter which it employs; provided that 46 such person shall have been employed for at least three months. 47 (2) Calculation of credit. The credit allowed under this subsection 48 shall be calculated for each employee as the number of hours the employ- 49 ee was absent from work for volunteer firefighter training required 50 under 19 NYCRR 426 up to the number of hours required to complete such 51 training multiplied by the employees average hourly salary during the 52 month prior to the training. 53 (3) Application of credit. If the amount of the credit allowed under 54 this subsection for any taxable year shall exceed the taxpayer's tax for 55 such year, the excess shall be treated as an overpayment of tax to be 56 credited or refunded in accordance with the provisions of section sixA. 3843 3 1 hundred eighty-six of this article, provided, however, that no interest 2 shall be paid thereon. 3 (4) Carryover. If the amount of credit allowable under this subsection 4 for any taxable year shall exceed the taxpayer's tax for such year, the 5 excess may be carried over to the following year or years, and may be 6 deducted from the taxpayer's tax for such year or years. 7 § 5. Subdivision 4 of section 181 of the town law, as amended by chap- 8 ter 555 of the laws of 2007, is amended to read as follows: 9 4. (a) After the annual budget of a fire district has been affixed to 10 the annual budget adopted by the town board and a certified copy 11 presented to the board of supervisors of the county in which the town is 12 situated as required by section one hundred fifteen of this chapter, the 13 board of supervisors shall assess and levy upon the taxable real proper- 14 ty within the several fire districts the amounts to be raised by tax for 15 the purposes of the respective districts as specified in such annual 16 fire district budget and shall cause the amount so assessed and levied 17 to be collected, in the same manner and at the same time and by the same 18 officers as town taxes are assessed, levied and collected. When such 19 taxes are collected, the amount thereof shall be paid to the supervisor 20 of the town and by him immediately paid to the treasurer of the respec- 21 tive fire districts. If a fire district includes taxable property 22 located in more than one town, the amount to be assessed, levied and 23 collected upon the property within each of such towns shall be appor- 24 tioned in accordance with section eight hundred six of the real property 25 tax law. 26 (b) A fire district or fire protection district may establish an 27 exemption, for up to ten years, by resolution subject to a public hear- 28 ing with at least ten days' notice, from fire district real property 29 taxes or fire protection district real property taxes for the preceding 30 taxable year on any or all property owned by an employer in the amount 31 of the volunteer firefighter absence for training wage credit under 32 subdivision fifty-five of section two hundred ten-B of the tax law, 33 subsection (kkk) of section six hundred six of the tax law, or both, 34 claimed by such employer of a volunteer firefighter. 35 § 6. This act shall take effect on the thirtieth day after it shall 36 have become a law and shall apply to taxable years beginning on and 37 after January 1, 2023. Effective immediately the addition, amendment 38 and/or repeal of any rule or regulation necessary for the implementation 39 of this act on its effective date are authorized to be made on or before 40 such date.