BILL NUMBER: S1486
SPONSOR: O'MARA
 
TITLE OF BILL:
An act to amend the tax law, the insurance law, the vehicle and traffic
law and the education law, in relation to enacting the omnibus emergency
services volunteer incentive act
 
PURPOSE:
To institute an incentive program for emergency services volunteers.
 
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Title of bill.
Section 2. Authorizes a four hundred dollar tax credit for volunteer
firefighters and ambulance workers who have been active for four or more
consecutive years, so long as they are not receiving a property tax
exemption for such volunteer services.
Sections 3, 4. Authorize the fire insurance premium currently charged to
foreign mutual fire insurance companies for the benefit, in part, of
fire companies, to be used for volunteer recruitment and retention
purposes, including contributions to the cost of medical insurance for
volunteers.
Sections 5, 6 and 7. Exempts from registration and vehicle use taxes,
motor vehicles owned and used in the performance of their duty by emer-
gency services volunteers.
Section 8. Amends the current provisions of the volunteer recruitment
service scholarships so that volunteer organizations can submit the name
of up to three qualified candidates.
Section 9. Creates a volunteer recruitment service loan forgiveness
program.
 
JUSTIFICATION:
New York State should recognize and reward the critical role fire and
emergency services volunteers play in our communities. It is the inten-
tion of this legislation to provide a measure of gratitude and reason-
able incentives to those persons, who willfully volunteer their time,
skills and services for such purposes.
 
PRIOR LEGISLATIVE HISTORY:
2013: S3297
2015: S2780
2017: S1994
2019: S939
2021: S5444
2023: S4237
 
FISCAL IMPLICATIONS:
Undetermined
 
EFFECTIVE DATE:
This act shall take effect immediately. Sections 6, 7 and 8 would apply
to fees, charges and taxes imposed after the effective date.

Statutes affected:
S1486: 606 tax law, 9104 insurance law, 9104(f) insurance law, 9105 insurance law, 9105(d) insurance law, 401 vehicle and traffic law, 401(6) vehicle and traffic law, 404-b vehicle and traffic law, 404-b(3) vehicle and traffic law, 404-f vehicle and traffic law, 404-f(3) vehicle and traffic law