Excludes from federal adjusted gross income the amount of any service award, benefit or allowance paid to a duly enrolled volunteer member of an auxiliary police force.
Summary
A05779 would amend New York’s Tax Law to exclude from federal adjusted gross income any service award, benefit, or allowance paid to a duly enrolled volunteer member of an auxiliary police force. In practical terms, the bill creates a state income tax subtraction for these payments, so they would not be counted as taxable income for New York personal income tax purposes to the extent the state conforms to federal adjusted gross income rules.
The bill applies immediately and would be effective for taxable years beginning on or after January 1, 2025. Its purpose is to provide a tax benefit to auxiliary police volunteers by reducing or eliminating state income tax on the compensation-like awards and allowances they receive for service.
Impact
The bill would amend section 612 of the Tax Law, which governs New York’s computation of personal income by reference to federal adjusted gross income, by adding a new exclusion for auxiliary police service awards, benefits, and allowances. This would reduce taxable income for affected volunteer auxiliary police members and could modestly reduce state income tax revenue. It would not broadly change tax treatment for other taxpayers, but it would create a specific carveout for a defined public-safety volunteer group.
Sentiment
The available voting history suggests the bill had meaningful support but was not unanimous. In the Assembly Ways and Means Committee, it was held for consideration on a 25-10 vote, indicating a favorable majority but some opposition or reservations. No committee transcript is available, so the broader discussion record is limited, but the vote pattern suggests the measure was viewed positively by many members while still drawing concern from a notable minority.
Contention
The main point of contention appears to be whether auxiliary police volunteers should receive a special state income tax exclusion for service awards and allowances. Supporters likely view the bill as a modest incentive and recognition for volunteer public-safety service, while opponents may question creating a targeted tax preference, the fiscal impact on state revenues, or whether auxiliary police compensation should be treated differently from other volunteer or quasi-volunteer roles. The 25-10 committee vote indicates the issue was not entirely consensus-based.
Excludes from federal adjusted gross income the amount of any service award paid to a volunteer firefighter or volunteer ambulance worker, thereby exempting such payments from state income tax in like manner as a pension.
Exempts certain volunteer first responders from coverage under "unemployment compensation law"; excludes from gross income amounts received for certain volunteer emergency services.
Establishes a statewide program to provide free SUNY, CUNY, and community college tuition to active volunteer firefighters, volunteer emergency medical services providers, and volunteer auxiliary police officers.
Establishes training curriculum for auxiliary police officers; awards auxiliary police officers additional service credits on civil service exam for years of service.
To amend title 37, United States Code, to exclude the basic allowance for housing from the calculation of gross household income for purposes of the basic needs allowance for eligible members of the Armed Forces.