BILL NUMBER: S5949A
SPONSOR: SKOUFIS
 
TITLE OF BILL:
An act to amend the tax law, in relation to tax credits for volunteer
firefighters, volunteer ambulance workers and volunteer emergency
medical personnel under certain circumstances
 
PURPOSE:
To provide a tax incentive to members of volunteer emergency services to
increase recruitment and retention.
 
SUMMARY OF PROVISIONS:
Section one of the bill amends section 606 of the tax law as it relates
to providing volunteer firefighters and volunteer ambulance workers an
annual tax credit.
Section two provides the effective date.
 
JUSTIFICATION:
This legislation would give volunteer firefighters and volunteer ambu-
lance workers a tax credit on their NYS income taxes. The income tax
credit will assist these volunteer emergency service forces in recruit-
ing and retaining volunteers. This program will provide an annual credit
of $800 to volunteers that are in good standing and volunteered for the
entire calendar year.
 
LEGISLATIVE HISTORY:
Senate
2021-2022: S3989A, REPORTED AND COMMITTED TO FINANCE Assembly
2021-2022: A1320A, Referred to ways and means
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S5949: 606 tax law