Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.
Summary
This bill would create a new personal income tax credit for volunteer firefighters in New York who complete the minimum qualifications for instructor certification under state regulations. The credit would be available for taxable years beginning on or after January 1, 2025, and would equal up to $500, or the taxpayer’s total income tax liability if that is less than $500. In effect, the bill provides a modest tax benefit to volunteer firefighters who take on additional training and instructional responsibilities.
The measure amends the Tax Law by adding a new subsection to section 606. It does not change the underlying instructor certification standards, but it ties tax relief to completion of those qualifications. The bill is intended to take effect immediately upon enactment, with any necessary implementing regulations authorized in advance of the effective date.
Impact
The bill would add a new refundable-style tax benefit in the form of a nonrefundable personal income tax credit capped at $500 for qualifying volunteer firefighters. It would affect the Tax Law and would apply beginning with tax years starting on or after the bill’s effective date. The practical impact would be limited to volunteer firefighters who meet the instructor certification requirements, reducing their state income tax liability by up to $500 and potentially encouraging more volunteers to pursue instructor-level training.
Sentiment
Based on the bill’s caption and absence of recorded opposition in the provided materials, the overall sentiment appears supportive and incentive-oriented. The proposal frames the credit as a recognition of volunteer firefighters’ service and a way to encourage advanced training and leadership within fire departments. No committee debate or vote history is provided, so there is no evidence of formal controversy in the available record.
Contention
The main policy question likely concerns whether a tax credit is the best way to support volunteer fire service and whether the state should subsidize a relatively narrow group of volunteers who complete instructor certification. Possible points of contention include the fiscal cost to the state, the fairness of providing a benefit only to those who pursue instructor credentials, and whether direct funding for training or department support would be more effective. No specific objections or supporters are identified in the provided transcripts or votes.
Same As
Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.
Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.
Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.
Increases the amount of the credit against taxes for long-term care insurance from twenty to forty percent and from one thousand five hundred dollars to two thousand five hundred dollars.
Increases the monetary penalties for the crimes of aggravated harassment in the first or second degrees or for discrimination; provides that such penalty shall be not less than five hundred dollars nor more than twenty-five hundred dollars for the first violation and not less than twenty-five hundred dollars nor more than twelve thousand five hundred dollars for each subsequent violation.
Establishes a tax credit for full-time nurses and a tax credit for teaching nurses; provides that the amount of such credit shall be five hundred dollars.
Establishes a personal income tax credit for taxpayers who donate blood to a blood bank four or more times in a year; specifies such tax credit to be five hundred dollars.
Requires the office of fire prevention and control to pay training stipends in specific amounts to volunteer firefighters for completion of certain firefighter trainings; provides that if a volunteer fire company pays training stipends to volunteer firefighters in an amount below what is otherwise required to be paid by OFPC, OFPC shall pay the remaining amount.
Prohibits the taking of zoo, petting zoo, carnival or circus animals; provides that violations shall be punishable by a fine of not less than five hundred dollars nor more than two thousand dollars.
Provides that the penalty for the abandonment of animals is a misdemeanor, punishable by imprisonment for not more than one year, or by a fine of not less than five hundred dollars nor more than one thousand dollars, or by both.