Bill Text: NY S05679 | 2023-2024 | General Assembly | Introduced

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Bill Title: Relates to enacting the volunteer emergency services mileage reimbursement tax credit; allows an active volunteer firefighter or a volunteer ambulance worker a credit equal to their reasonable mileage allowance owed for each mile actually and necessarily traveled by the volunteer firefighter or volunteer ambulance worker who utilizes their personal vehicle in the fulfillment of their emergency response duties.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S05679 Detail]

Download: New_York-2023-S05679-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5679

                               2023-2024 Regular Sessions

                    IN SENATE

                                     March 13, 2023
                                       ___________

        Introduced  by  Sens.  ORTT, GALLIVAN -- read twice and ordered printed,
          and when printed to be committed to the Committee on Budget and Reven-
          ue

        AN ACT to amend the tax law, in relation to enacting the volunteer emer-
          gency services mileage reimbursement tax credit

          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 (ooo) to read as follows:
     3    (ooo) Volunteer emergency services mileage reimbursement  tax  credit.
     4  (1)  For taxable years beginning on or after January first, two thousand
     5  twenty-four, a resident taxpayer who serves as an active volunteer fire-
     6  fighter as defined in subdivision one of section two hundred fifteen  of
     7  the  general municipal law or as a volunteer ambulance worker as defined
     8  in subdivision fourteen of section two hundred nineteen-k of the general
     9  municipal law shall be allowed a credit against the tax imposed by  this
    10  article  equal  to their reasonable mileage allowance owed for each mile
    11  actually and necessarily traveled by the volunteer firefighter or volun-
    12  teer ambulance  worker  who  utilizes  their  personal  vehicle  in  the
    13  fulfillment  of  their emergency response duties. The reasonable mileage
    14  allowance shall not exceed the standard  travel  allowance  for  mileage
    15  adopted  or  prescribed  for  federal  income  tax purposes. In order to
    16  receive this credit, a  volunteer  firefighter  or  volunteer  ambulance
    17  worker  must  have been active for the entire taxable year for which the
    18  credit is sought and have been certified by the  authority having juris-
    19  diction for the incorporated volunteer fire company, fire department, or
    20  voluntary ambulance service as an enrolled member of  such  incorporated
    21  volunteer  fire  company,  fire    department,  or  voluntary  ambulance
    22  service, as determined by the governing body of a city,  village,  town,
    23  school district, fire district or county.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07914-01-3
        S. 5679                             2

     1    (2)  Any claim for such credit shall be made in a manner prescribed by
     2  the commissioner and shall include any supporting documentation  as  the
     3  commissioner deems necessary.
     4    (3)  If the amount of the credit allowed under this subsection for any
     5  taxable year shall exceed the taxpayer's tax for such year,  the  excess
     6  shall  be treated as an overpayment of tax to be credited or refunded in
     7  accordance with the provisions of section six hundred eighty-six of this
     8  article, provided, however, that no interest shall be paid thereon.
     9    § 2. This act shall take effect immediately.