Bill Text: NY S06058 | 2023-2024 | General Assembly | Introduced

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Bill Title: Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500; must be in good standing for a minimum of five years and maintain continued eligibility.

Spectrum: Partisan Bill (Republican 7-0)

Status: (Introduced - Dead) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S06058 Detail]

Download: New_York-2023-S06058-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6058

                               2023-2024 Regular Sessions

                    IN SENATE

                                     March 27, 2023
                                       ___________

        Introduced by Sen. OBERACKER -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue

        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 (ooo) to read as follows:
     3    (ooo)  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 two thousand five hundred dollars or the total
    10  amount of the tax owed by the taxpayer if less than  two  thousand  five
    11  hundred dollars, whichever is lower.
    12    §  2.  This  act  shall take effect January 1, 2024 and shall apply to
    13  taxable years beginning on or after such date. Effective immediately the
    14  commissioner of taxation and finance is authorized to promulgate any and
    15  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.
                                                                   LBD06462-01-3