New York Assembly Bill A00028 Latest Draft

   
  STATE OF NEW YORK ________________________________________________________________________ 28 2025-2026 Regular Sessions  IN ASSEMBLY (Prefiled) January 8, 2025 ___________ Introduced by M. of A. BURDICK -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to providing tax credits to volunteer firefighters, volunteer ambulance workers, volunteer reserve forces officers, auxiliary police officers and volunteer emergency medical personnel under certain circumstances 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 (h-1) to read as follows: 3 (h-1) Volunteer firefighters', volunteer ambulance workers', volunteer 4 reserve force officers', auxiliary police officers' and volunteer emer- 5 gency medical service personnel credit. For taxable years beginning on 6 and after January first, two thousand twenty-seven, a credit, in the 7 amounts of: 8 (1) two hundred fifty dollars for one year of qualifying service; 9 (2) five hundred dollars for two years of consecutive qualifying 10 service; 11 (3) six hundred dollars for three years of consecutive qualifying 12 service; 13 (4) seven hundred dollars for four years of consecutive qualifying 14 service; 15 (5) eight hundred dollars for five years of consecutive qualifying 16 service; 17 (6) nine hundred dollars for six years of consecutive qualifying 18 service; 19 (7) one thousand dollars for seven years of consecutive qualifying 20 service; 21 (8) one thousand five hundred dollars for eight years of consecutive 22 qualifying service; EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00023-01-5 
 A. 28 2 1 (9) two thousand dollars for nine years of consecutive qualifying 2 service; or 3 (10) two thousand five hundred dollars for ten or more years of 4 consecutive qualifying service; 5 shall be allowed against the tax imposed by section six hundred one of 6 this part, to each resident of the state who serves as a volunteer fire- 7 fighter as defined in subdivision one of section three of the volunteer 8 firefighters' benefit law or a volunteer ambulance worker as defined in 9 subdivision one of section three of the volunteer ambulance workers' 10 benefit law or as a member of a volunteer reserve force or as a member 11 of an auxiliary police department or as a member of a volunteer emergen- 12 cy medical services personnel squad. If a volunteer department member 13 has a year where the qualifying service level is not met, then such 14 volunteer department member shall receive the credit provided for in 15 paragraph one of this subsection the next time such volunteer department 16 member has a qualifying service year. 17 For the purposes of this subsection "qualifying service" shall mean 18 service where such person has been a member in good standing with a 19 volunteer department for a minimum of one year, has completed all 20 required training courses as required by the state of New York and is 21 certified by the chief emergency service coordinator of the county that 22 the volunteer department serves to have attended at least forty percent 23 of the activities of the volunteer department that such volunteer 24 department member is a member of. 25 § 2. This act shall take effect immediately.