New York A 28: Permits minors to be employed as a referee, umpire or official at a youth sporting event

Bill Text

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A00028 Summary:

BILL NOA00028 

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SAME ASNo Same As

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SPONSORBurdick

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COSPNSR

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MLTSPNSR

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Amd §606, Tax L

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Provides tax credit to certain volunteer firefighters, volunteer ambulance workers, volunteer reserve forces officers, auxiliary police officers and volunteer emergency medical personnel under certain circumstances.

Go to top A00028 Actions:

BILL NOA00028 

&nbsp

01/08/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA00028 Committee&nbspVotes:

Go to topA00028 Floor&nbspVotes:

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

Go to topA00028 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 28

 2025-2026 Regular Sessions

 IN ASSEMBLY

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by M. of A. BURDICK -- read once and referred to the Commit-
 tee on Ways and Means

 AN ACT to amend the tax law, in relation to providing tax credits to
 volunteer firefighters, volunteer ambulance workers, volunteer reserve
 forces officers, auxiliary police officers and volunteer emergency
 medical personnel under certain circumstances

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

 1 Section 1. Section 606 of the tax law is amended by adding a new
 2 subsection (h-1) to read as follows:
 3 (h-1) Volunteer firefighters', volunteer ambulance workers', volunteer
 4 reserve force officers', auxiliary police officers' and volunteer emer-
 5 gency medical service personnel credit. For taxable years beginning on
 6 and after January first, two thousand twenty-seven, a credit, in the
 7 amounts of:
 8 (1) two hundred fifty dollars for one year of qualifying service;
 9 (2) five hundred dollars for two years of consecutive qualifying
 10 service;
 11 (3) six hundred dollars for three years of consecutive qualifying
 12 service;
 13 (4) seven hundred dollars for four years of consecutive qualifying
 14 service;
 15 (5) eight hundred dollars for five years of consecutive qualifying
 16 service;
 17 (6) nine hundred dollars for six years of consecutive qualifying
 18 service;
 19 (7) one thousand dollars for seven years of consecutive qualifying
 20 service;
 21 (8) one thousand five hundred dollars for eight years of consecutive
 22 qualifying service;

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00023-01-5

 A. 28 2

 1 (9) two thousand dollars for nine years of consecutive qualifying
 2 service; or
 3 (10) two thousand five hundred dollars for ten or more years of
 4 consecutive qualifying service;
 5 shall be allowed against the tax imposed by section six hundred one of
 6 this part, to each resident of the state who serves as a volunteer fire-
 7 fighter as defined in subdivision one of section three of the volunteer
 8 firefighters' benefit law or a volunteer ambulance worker as defined in
 9 subdivision one of section three of the volunteer ambulance workers'
 10 benefit law or as a member of a volunteer reserve force or as a member
 11 of an auxiliary police department or as a member of a volunteer emergen-
 12 cy medical services personnel squad. If a volunteer department member
 13 has a year where the qualifying service level is not met, then such
 14 volunteer department member shall receive the credit provided for in
 15 paragraph one of this subsection the next time such volunteer department
 16 member has a qualifying service year.
 17 For the purposes of this subsection "qualifying service" shall mean
 18 service where such person has been a member in good standing with a
 19 volunteer department for a minimum of one year, has completed all
 20 required training courses as required by the state of New York and is
 21 certified by the chief emergency service coordinator of the county that
 22 the volunteer department serves to have attended at least forty percent
 23 of the activities of the volunteer department that such volunteer
 24 department member is a member of.
 25 § 2. This act shall take effect immediately.

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