New York S 5837: Relates to work related labor protests not being considered a parole violation

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
S05837 Summary:

BILL NOS05837A

&nbsp

SAME ASSAME AS A00516-A

&nbsp

SPONSORSKOUFIS

&nbsp

COSPNSRASHBY, MAY, RHOADS, WEBER

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

&nbsp

Increases the volunteer firefighters' and ambulance workers' credit.

Go to top S05837 Actions:

BILL NOS05837A

&nbsp

03/03/2025REFERRED TO BUDGET AND REVENUE

04/29/2025AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE

04/29/2025PRINT NUMBER 5837A

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS05837 Committee&nbspVotes:

Go to topS05837 Floor&nbspVotes:

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

Go to topS05837 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5837--A

 2025-2026 Regular Sessions

 IN SENATE

 March 3, 2025
 ___________

 Introduced by Sens. SKOUFIS, ASHBY, MAY, RHOADS, WEBER -- read twice and
 ordered printed, and when printed to be committed to the Committee on
 Budget and Revenue -- committee discharged, bill amended, ordered
 reprinted as amended and recommitted to said committee

 AN ACT to amend the tax law, in relation to increasing the volunteer
 firefighters' and ambulance workers' credit

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

 1 Section 1. Subsection (e-1) of section 606 of the tax law, as added by
 2 section 1 of part U of chapter 62 of the laws of 2006, paragraph 2 as
 3 amended by chapter 532 of the laws of 2007, paragraph 3 as added and
 4 paragraph 4 as renumbered by section 4 of part N of chapter 61 of the
 5 laws of 2006, is amended to read as follows:
 6 (e-1) Volunteer firefighters' and ambulance workers' credit. (1) For
 7 taxable years beginning on and after January first, two thousand seven,
 8 a resident taxpayer who serves as an active volunteer firefighter as
 9 defined in subdivision one of section two hundred fifteen of the general
 10 municipal law or as a volunteer ambulance worker as defined in subdivi-
 11 sion fourteen of section two hundred nineteen-k of the general municipal
 12 law shall be allowed a credit against the tax imposed by this article
 13 equal to two hundred dollars. For taxable years beginning on or after
 14 January first, two thousand twenty-seven, such resident taxpayer shall
 15 be allowed a credit against the tax imposed by this article equal to one
 16 thousand two hundred dollars. In order to receive this credit a volun-
 17 teer firefighter or volunteer ambulance worker must have been active for
 18 the entire taxable year for which the credit is sought.
 19 (2) [If a taxpayer receives a real property tax exemption relating to
 20 such service under title two of article four of the real property tax
 21 law, such taxpayer shall not be eligible for this credit; provided,
 22 however (A) if the taxpayer receives such real property tax exemption in
 23 the two thousand seven taxable year as a result of making application

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01405-03-5

 S. 5837--A 2

 1 therefor in a prior year or (B) if the taxpayer notifies his or her
 2 assessor in writing by December thirty-first, two thousand seven of the
 3 taxpayer's intent to discontinue such real property tax exemption by not
 4 re-applying for such real property tax exemption by the next taxable
 5 status date, such taxpayer shall be eligible for this credit for the two
 6 thousand seven taxable year.
 7 (3)] In the case of [a husband and wife] two spouses who file a joint
 8 return and who both individually qualify for the credit under this
 9 subsection, the amount of the credit allowed shall be two thousand four
 10 hundred dollars.
 11 [(4)] (3) If the amount of the credit allowed under this subsection
 12 for any taxable year shall exceed the taxpayer's tax for such year, the
 13 excess shall be treated as an overpayment of tax to be credited or
 14 refunded in accordance with the provisions of section six hundred eight-
 15 y-six of this article, provided, however, that no interest shall be paid
 16 thereon.
 17 § 2. This act shall take effect January 1, 2027 and shall apply to
 18 taxable years beginning on or after such date. Effective immediately the
 19 commissioner of taxation and finance is authorized to promulgate an