BILL NUMBER: S3468
SPONSOR: HELMING
 
TITLE OF BILL:
An act to amend the tax law, in relation to providing for a credit
against personal income tax for volunteer firefighters who complete
qualifications to become a training instructor
 
PURPOSE:
This bill would amend the tax law to provide a credit against personal
income tax for firefighters who complete qualifications to be a training
instructor.
 
SUMMARY OF PROVISIONS:
Sections 1: Amends the tax law to add a new subsection (e-3) to provide
that in the case of a current volunteer firefighter who completes the
minimum qualifications for instructor certification as outlined in NYCRR
426.4, there shall be allowed a credit against income tax owed by such
person in an amount which is equal to $500 or the total amount of the
tax owed by the taxpayer if less than $500, whichever is lower.
Section 2: Provides an effective date.
 
JUSTIFICATION:
Recently, there has been a growing shortage of volunteer firefighters
across the state of New York. This can be attributed to a shortage of
training courses that are required to become a certified volunteer.
Many people are discouraged from becoming a volunteer firefighter due to
the long commutes to trainings on top of the mandated hours it takes to
complete the certification. This problem predominantly affects rural
areas where training centers could be as far as an hour away.
Providing a tax credit to instructors will incentivize people to go
through the necessary qualifications to become trainers increasing the
availability of trainings across the state.
 
LEGISLATIVE HISTORY:
2023-2024: S.3441 referred to Investigations and Government Operations
2021-2022: S.2171 referred to Investigations and Government
Operations/A.5392 referred to Ways and Means
2019-2020: S.176 referred to Investigations and Government Operations
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding in
the date on which it shall have become law and shall apply to taxable
years beginning on or after such date.

Statutes affected:
S3468: 606 tax law