BILL NUMBER: S4949
SPONSOR: ORTT
 
TITLE OF BILL:
An act to amend the tax law and the state finance law, in relation to
the New York state volunteer fire protection emergency reimbursement
account for reimbursement for expenses incurred relating to procurement
of personal protective equipment and other expenses; and providing for
the repeal of such provisions upon expiration thereof
 
PURPOSE:
This act shall establish the New York State Volunteer Fire Protection
Reimbursement Account. First, this legislation would divert monies
collected from the public safety communications surcharge that are
currently deposited in the General Fund into a newly created fund known
as the New York State Volunteer Fire Protection Reimbursement Account.
Second, the account will be used to reimburse volunteer departments and
emergency medical services for expenses incurred related to procuring
personal protective equipment (PPE) which may include, but is not limit-
ed to: face shields, eye protection, isolation gowns, face masks, respi-
rators, and turnout gear. Lastly, monies collected and deposited into
the account may be used to reimburse volunteer fire departments and
emergency medical services for lost revenue due to either municipal
budget cuts or the cancellation of public events such as fundraisers or
charity events.
 
SUMMARY OF PROVISIONS:
Section 1. Diverts excess funds collected from the public safety commu-
nications surcharge from the general fund and into the New York State
Volunteer Fire Protection Reimbursement Account.
Section 2.
Subdivision 1; Establishes the New York State Volunteer Fire Protection
Reimbursement Account and gives the Comptroller and the Commissioner of
the Department of Tax and Finance joint custody of the account.
Subdivision 2; allocates revenues collected from the public safety
communications surcharge to be deposited in the account.
Subdivision 3, Subparagraph (a); Allows monies deposited into the fund
to be used to reimburse volunteer fire departments and emergency medical
services for the purchase or PPE and for lost revenues.
Subparagraph (b); Limits eligibility to fire companies, departments,
districts, and not-for-profit EMS services and requires applications be
submitted to the New York State Division of Homeland Security and Emer-
gency Services.
Section 3. Effective Date.
 
JUSTIFICATION:
The COVID-19 pandemic has limited financial resources for everyone.
Although there has been a concerted effort by all levels of government
to assist the public in recovering from this disaster, some organiza-
tions such as volunteer fire departments and emergency medical services
have been forgotten. Not only are volunteer firefighters and EMT's
essential to public health, but they are also front line essential work-
ers. Unfortunately, many volunteers throughout our State have not been
given adequate PPE like masks, face shields and isolation gowns.
To complicate matters, these volunteer groups are not able to conduct
their traditional fundraising events that keep their vital services
going. This legislation leverages money that is already collected by the
State through the public safety communications surcharge and diverts a
portion of it to assist volunteer fire departments and other emergency
personnel obtain PPE and deal with this loss of revenue.
 
PRIOR LEGISLATIVE HISTORY:
2023-2024: S.1272 Referred to Budget and Revenue
2021-2022: S. 3728 Referred to Budget and Revenue
2019-2020: Referred to Budget and Revenue.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the State. The current 41% of funds collected from Public Safety
Communication Surcharge that are deposited into the State general fund
will now be deposited into the New York State Volunteer Fire Protection
Reimbursement Account.
 
EFFECTIVE DATE:
Immediately, provided, however, the provisions of this act shall expire
one year after this act shall have become a law.

Statutes affected:
S4949: 186-f tax law, 186-f(5) tax law, ninety-nine-ss state finance law