BILL NUMBER: S3527
SPONSOR: ORTT
 
TITLE OF BILL:
An act to amend the tax law, in relation to enacting the volunteer emer-
gency services mileage reimbursement tax credit
 
PURPOSE:
Relates to enacting the volunteer emergency services mileage reimburse-
ment tax credit
 
SUMMARY OF PROVISIONS:
Section 1: Section 606 of the tax law is amended by adding a new
subsection (000)
Section 2: Identifies the effective date
 
JUSTIFICATION:
The number of volunteer firefighters and ambulance workers decreased
significantly in New York state over the past decades. There is a
significant need to encourage recruitment and retention of volunteer
firefighters and ambulance workers in the interest of public safety and
protection of our communities. These volunteers use their personal vehi-
cles to respond to emergencies and in the fulfillment of their duties
and it would be appropriate for the state to provide this tax credit
incentive to recruit and retain volunteers in light of the services they
provide and the overall savings to tax payers in the state of more than
three billion dollars per year.
 
PRIOR LEGISLATIVE HISTORY:
2023-2024: S.5679/A.4094 Referred to Budget and Revenue/Ways and Means
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S3527: 606 tax law