New York Senate Bill S09937

New York 2025-2026 Regular Session

• Introduced: 4/16/26
• Refer: 4/16/26

Caption

Relates to the application of certain provisions relating to the use of certain moneys received by the Bohemia Volunteer Firefighter's Benevolent Association to taxes due on premiums received before January 1, 2026.

Summary

This bill amends the effective-date language of chapter 396 of the laws of 2025, which itself amended chapter 45 of the laws of 1963 governing the Bohemia Volunteer Firefighter's Benevolent Association. The prior law had included a delayed application date for certain amendments to section 7 of the 1963 act, tying them to taxes due on premiums received on and after January 1, 2026. S09937 removes that delayed applicability language and instead provides that the act takes effect immediately. As a result, the bill would make the 2025 amendments applicable to premium taxes received before January 1, 2026, rather than only to taxes due on or after that date. In practical terms, it changes when the revised rules for the use of certain moneys received by the Bohemia Volunteer Firefighter's Benevolent Association apply, but it does not appear to alter the underlying substantive powers, duties, or funding structure beyond the timing of implementation.

Impact

The bill affects chapter 396 of the laws of 2025 and, by extension, chapter 45 of the laws of 1963, specifically the provisions governing the Bohemia Volunteer Firefighter's Benevolent Association and the use of certain premium-tax revenues. Its legal effect is to accelerate the applicability of the prior amendments by eliminating the January 1, 2026 trigger, thereby extending the revised rules to taxes due on premiums received before that date. The affected parties are the association and any entities responsible for or benefiting from the premium-tax allocation scheme under the referenced local law.

Sentiment

Based on the available record, the bill appears to be a technical, noncontroversial cleanup measure focused on correcting or clarifying the timing of an earlier enactment. There are no recorded committee transcripts or votes indicating opposition or debate, and the bill was introduced and referred to committee without any documented dissent in the provided materials. The overall sentiment is therefore neutral to supportive, with the measure presented as an immediate effective-date adjustment rather than a substantive policy change.

Contention

The main point of potential contention is the retroactive or earlier-than-planned application of the 2025 amendments to premium taxes received before January 1, 2026. That timing change could matter to the Bohemia Volunteer Firefighter's Benevolent Association and any taxpayers or administrators affected by the allocation of premium-tax revenues, because it shifts when the amended rules govern those funds. No specific objections, supporters, or competing viewpoints are included in the record provided, so any contention is limited to the legal and fiscal implications of changing the effective date.