Bill Text: NY S07286 | 2023-2024 | General Assembly | Amended

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Bill Title: Provides that for taxable years beginning on and after January first, two thousand twenty-four, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.

Spectrum: Slight Partisan Bill (Republican 14-6)

Status: (Engrossed - Dead) 2024-05-29 - referred to ways and means [S07286 Detail]

Download: New_York-2023-S07286-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         7286--A

                               2023-2024 Regular Sessions

                    IN SENATE

                                      May 19, 2023
                                       ___________

        Introduced  by  Sens. MARTINEZ, ASHBY, BORRELLO, GALLIVAN, GRIFFO, HELM-
          ING, MAY, MURRAY, RHOADS,  THOMAS,  WEBB,  WEBER  --  read  twice  and
          ordered  printed, and when printed to be committed to the Committee on
          Budget and Revenue -- recommitted  to  the  Committee  on  Budget  and
          Revenue  in  accordance  with  Senate  Rule  6,  sec.  8  -- committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee

        AN ACT to amend the tax law and the real property tax law,  in  relation
          to  tax  credits  for  volunteer  firefighters and volunteer ambulance
          workers

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

     1    Section 1. Subsection (e-1) of section 606 of the tax law, as added by
     2  section  1  of  part U of chapter 62 of the laws of 2006, paragraph 2 as
     3  amended by chapter 532 of the laws of 2007, paragraph  3  as  added  and
     4  paragraph  4  as  renumbered by section 4 of part N of chapter 61 of the
     5  laws of 2006, is amended to read as follows:
     6    (e-1) Volunteer firefighters' and ambulance workers' credit.  (1)  For
     7  taxable  years  beginning on and after January first, two thousand seven
     8  and before January first, two thousand twenty-four, a resident  taxpayer
     9  who  serves as an active volunteer firefighter as defined in subdivision
    10  one of section two hundred fifteen of the general municipal law or as  a
    11  volunteer ambulance worker as defined in subdivision fourteen of section
    12  two  hundred  nineteen-k of the general municipal law shall be allowed a
    13  credit against the tax imposed by this  article  equal  to  two  hundred
    14  dollars.    For  taxable years beginning on and after January first, two
    15  thousand twenty-four, a resident taxpayer who serves as an active volun-
    16  teer firefighter as defined in subdivision one of  section  two  hundred
    17  fifteen  of the general municipal law or as a volunteer ambulance worker
    18  as defined in subdivision fourteen of section two hundred nineteen-k  of
    19  the  general  municipal  law  shall  be allowed a credit against the tax

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11501-05-4
        S. 7286--A                          2

     1  imposed by this article equal to eight  hundred  dollars.  In  order  to
     2  receive this credit a volunteer firefighter or volunteer ambulance work-
     3  er must have been active for the entire taxable year for which the cred-
     4  it is sought.
     5    (2)  [If]  For taxable years beginning before January first, two thou-
     6  sand twenty-four, if a taxpayer receives a real property  tax  exemption
     7  relating  to  such  service  under title two of article four of the real
     8  property tax law, such taxpayer shall not be eligible for  this  credit;
     9  provided,  however  (A)  if the taxpayer receives such real property tax
    10  exemption in the two thousand seven taxable year as a result  of  making
    11  application therefor in a prior year or (B) if the taxpayer notifies his
    12  or  her assessor in writing by December thirty-first, two thousand seven
    13  of the taxpayer's intent to discontinue such real property tax exemption
    14  by not re-applying for such real property  tax  exemption  by  the  next
    15  taxable status date, such taxpayer shall be eligible for this credit for
    16  the  two thousand seven taxable year.  For taxable years beginning on or
    17  after January first, two thousand twenty-four, a  taxpayer  is  eligible
    18  for  this  credit  even  if  they  receive a real property tax exemption
    19  relating to such service under title two of article  four  of  the  real
    20  property tax law.
    21    (3)  In  the  case  of  [a  husband and wife] spouses who file a joint
    22  return and who both individually  qualify  for  the  credit  under  this
    23  subsection  for  taxable years beginning on and after January first, two
    24  thousand seven and before January first, two thousand  twenty-four,  the
    25  amount  of the credit allowed shall be four hundred dollars. For taxable
    26  years beginning on and after January first,  two  thousand  twenty-four,
    27  the amount of the credit shall be sixteen hundred dollars.
    28    (4)  If the amount of the credit allowed under this subsection for any
    29  taxable year shall exceed the taxpayer's tax for such year,  the  excess
    30  shall  be treated as an overpayment of tax to be credited or refunded in
    31  accordance with the provisions of section six hundred eighty-six of this
    32  article, provided, however, that no interest shall be paid thereon.
    33    § 2. The opening paragraph and  paragraph  (a)  of  subdivision  2  of
    34  section  466-a  of the real property tax law, as added by chapter 670 of
    35  the laws of 2022, are amended to read as follows:
    36    Such exemption shall not be granted to an enrolled member of an incor-
    37  porated volunteer fire company, fire department or  incorporated  volun-
    38  tary  ambulance  service  residing  in  such city, village, town, school
    39  district, special district, fire district or county unless:
    40    (a) the applicant resides in the  city,  town  [or],  village,  school
    41  district,  special  district, fire district or county which is served by
    42  such incorporated volunteer fire company or fire department or  incorpo-
    43  rated voluntary ambulance service;
    44    §  3. This act shall take effect on the first of April next succeeding
    45  the date on which it shall have become a law.