BILL NUMBER: S1123
SPONSOR: OBERACKER
 
TITLE OF BILL:
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
 
PURPOSE:
Gives state income tax credit to volunteer firefighters and members of a
volunteer ambulance corps in good standing up to $2500.
 
SUMMARY OF PROVISIONS:
Section 1. Section 606 of the tax law is amended by adding a new
subsection (000) to read as follows: Volunteer firefighters and members
of volunteer ambulance corps service credit. In the case of a member of
a volunteer fire department or a member of a volunteer ambulance corps
who has been a member in good standing with a volunteer department for a
minimum of five years and who maintains continuous eligibility, in this
state, there shall be allowed a credit against any income tax owed by
such member in an amount which is equal to the sum of two thousand five
hundred dollars or the total amount of the tax owed by the taxpayer if
less than two thousand five hundred dollars, whichever is tower.
 
JUSTIFICATION:
Volunteer firefighters and ambulance corps do not receive compensation
for the vital civic duty they render communities statewide. Due to the
threat of serious injury associated with these services, and due to the
free and very valuable public service they provide, a tax incentive is
certainly warranted for those individuals. Many localities have granted
certain volunteer firefighters and ambulance workers a real property tax
exemption for the performance of such services on a regular and long
term basis. Although a valuable public regard for their service, many
volunteer firefighters and ambulance corps workers, especially younger
ones, do not own a home and hence cannot benefit from such a program.
This income tax credit would uniformly benefit nearly all such volun-
teers and would provide an important new recruitment toot to attract new
volunteer firefighters and ambulance corps workers into this critical
public service.
 
LEGISLATIVE HISTORY:
S6058/A2654 of 2023-2024 - Referred to Committee on Budget and Revenue
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect January 1,2026 and shall apply to taxable
years beginning on or after such date. Effective immediately the commis-
sioner of taxation and finance is authorized to promulgate any and all
rules and regulations and take any other measures necessary to implement
this act on its effective date on or before such date.

Statutes affected:
S1123: 606 tax law