STATE OF NEW YORK
        ________________________________________________________________________
                                           176
                               2019-2020 Regular Sessions
                    IN SENATE
                                       (Prefiled)
                                     January 9, 2019
                                       ___________
        Introduced  by  Sen. HELMING -- 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  providing  for  a  credit
          against  personal  income  tax for volunteer firefighters who complete
          qualifications to become a training instructor
          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 (e-3) to read as follows:
     3    (e-3) Volunteer firefighter  instructor  certification  credit.    For
     4  taxable  years beginning on and after January 1, 2020, a volunteer fire-
     5  fighter who completes the minimum qualifications for instructor  certif-
     6  ication as outlined in New York state codes, rules and regulations Title
     7  19,  Section  426.4,  in  this  state,  there  shall be allowed a credit
     8  against income tax owed by such person in an amount which  is  equal  to
     9  the  sum  of five hundred dollars or the total amount of the tax owed by
    10  the taxpayer if less than five hundred dollars, whichever is lower.
    11    § 2. This act shall take effect on the first of January next  succeed-
    12  ing  the  date  on  which  it shall have become a law and shall apply to
    13  taxable years beginning on or after such  date.  Effective  immediately,
    14  the commissioner of taxation and finance is authorized to promulgate any
    15  and  all  rules and regulations and take any other measures necessary to
    16  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.
                                                                   LBD04992-01-9