New York S 4949: Establishes the New York state volunteer fire protection emergency reimbursement account

Status: REFERRED TO BUDGET AND REVENUE (as of 2026-01-07)

State: New York · Session: 2025-2026 · Bill: S 4949

Sponsors: Robert Ortt, George Borrello, Pamela Helming

Bill Text

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S04949 Summary:

BILL NOS04949 

&nbsp

SAME ASNo Same As

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SPONSORORTT

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COSPNSRBORRELLO, HELMING

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MLTSPNSR

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Amd §186-f, Tax L; add §99-ss, St Fin L

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Establishes the New York state volunteer fire protection emergency reimbursement account; provides reimbursement for expenses incurred related to procurement of personal protective equipment and other expenses.

Go to top S04949 Actions:

BILL NOS04949 

&nbsp

02/14/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS04949 Committee&nbspVotes:

Go to topS04949 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS04949 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4949

 2025-2026 Regular Sessions

 IN SENATE

 February 14, 2025
 ___________

 Introduced by Sen. ORTT -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 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 procure-
 ment of personal protective equipment and other expenses; and provid-
 ing for the repeal of such provisions upon expiration thereof

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Paragraph (a) of subdivision 5 of section 186-f of the tax
 2 law, as added by section 3 of part B of chapter 56 of the laws of 2009,
 3 is amended to read as follows:
 4 (a) forty-one and seven-tenths of the revenues collected and received
 5 under this section into the [state general fund] New York state volun-
 6 teer fire protection emergency reimbursement account established pursu-
 7 ant to section ninety-nine-ss of the state finance law; and
 8 § 2. The state finance law is amended by adding a new section 99-ss to
 9 read as follows:
 10 § 99-ss. New York state volunteer fire protection emergency reimburse-
 11 ment account. 1. There is hereby established in the joint custody of the
 12 state comptroller and the commissioner of the department of taxation and
 13 finance a special fund to be known as the New York state volunteer fire
 14 protection emergency reimbursement account. Moneys in this account shall
 15 be kept separate and not commingled with any other moneys in the custody
 16 of the comptroller.
 17 2. The sum equal to the amount identified in paragraph (a) of subdivi-
 18 sion five of section one hundred eighty-six-f of the tax law shall be
 19 credited to the fund.
 20 3. (a) Monies collected and deposited into the New York state volun-
 21 teer fire protection emergency reimbursement account shall be used to:
 22 reimburse volunteer fire companies, volunteer fire departments, volun-

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09871-01-5

 S. 4949 2

 1 teer fire districts, volunteer fire protection districts and not-for-
 2 profit emergency medical services for expenses incurred related to
 3 procurement of personal protective equipment including but not limited
 4 to, face shields, eye protection, isolation gowns, face masks, respira-
 5 tors, and turnout gear; and to reimburse volunteer fire companies,
 6 volunteer fire departments, volunteer fire districts, volunteer fire
 7 protection districts and not-for-profit emergency medical services for
 8 lost revenues due to municipal budget cuts or restrictions on public
 9 revenue raising events during the state of emergency declared by the
 10 governor pursuant to section twenty-nine of the executive law beginning
 11 March seventh, two thousand twenty.
 12 (b) Such reimbursements shall only be made upon application by a fire
 13 company, department, district, or non-profit EMS service to the New York
 14 state division of homeland security. The division of homeland security
 15 may require submission of documentation with an application for
 16 reimbursement as it deems necessary.
 17 § 3. This act shall take effect immediately; provided, however, the
 18 provisions of this act shall expire one year after this act shall have
 19 become a law.

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