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.
Establishes the New York state local emergency services account; provides reimbursement for expenses incurred related to procurement of any equipment including radio and communication items, apparatus, vehicles including snowmobiles, all terrain vehicles, and boats, goods or services related to the renovation of any buildings, and personal protective equipment.
Creates a volunteer firefighter scholarship program and a volunteer firefighter scholarship fund; rewards volunteer firefighters who respond to twenty-five percent of emergency calls for eight years with a student loan award equal to four times the SUNY tuition rate; makes an appropriation therefor.
Provides an asbestos remediation tax credit; allows for a twenty percent credit of all eligible costs which are incurred as a result of asbestos remediation, not to exceed $1,000,000.