New York S 3527: Relates to property/casualty insurer report cards

Bill Text

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S03527 Summary:

BILL NOS03527 

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SAME ASSAME AS A04720

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SPONSORORTT

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COSPNSRBORRELLO, GALLIVAN

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MLTSPNSR

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Amd §606, Tax L

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Relates to enacting the volunteer emergency services mileage reimbursement tax credit; allows an active volunteer firefighter or a volunteer ambulance worker a credit equal to their reasonable mileage allowance owed for each mile actually and necessarily traveled by the volunteer firefighter or volunteer ambulance worker who utilizes their personal vehicle in the fulfillment of their emergency response duties.

Go to top S03527 Actions:

BILL NOS03527 

&nbsp

01/28/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS03527 Committee&nbspVotes:

Go to topS03527 Floor&nbspVotes:

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

Go to topS03527 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3527

 2025-2026 Regular Sessions

 IN SENATE

 January 28, 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, in relation to enacting the volunteer emer-
 gency services mileage reimbursement tax credit

 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 (qqq) to read as follows:
 3 (qqq) Volunteer emergency services mileage reimbursement tax credit.
 4 (1) For taxable years beginning on or after January first, two thousand
 5 twenty-six, a resident taxpayer who serves as an active volunteer fire-
 6 fighter as defined in subdivision one of section two hundred fifteen of
 7 the general municipal law or as a volunteer ambulance worker as defined
 8 in subdivision fourteen of section two hundred nineteen-k of the general
 9 municipal law shall be allowed a credit against the tax imposed by this
 10 article equal to their reasonable mileage allowance owed for each mile
 11 actually and necessarily traveled by the volunteer firefighter or volun-
 12 teer ambulance worker who utilizes their personal vehicle in the
 13 fulfillment of their emergency response duties. The reasonable mileage
 14 allowance shall not exceed the standard travel allowance for mileage
 15 adopted or prescribed for federal income tax purposes. In order to
 16 receive this credit, a volunteer firefighter or volunteer ambulance
 17 worker must have been active for the entire taxable year for which the
 18 credit is sought and have been certified by the authority having juris-
 19 diction for the incorporated volunteer fire company, fire department, or
 20 voluntary ambulance service as an enrolled member of such incorporated
 21 volunteer fire company, fire department, or voluntary ambulance
 22 service, as determined by the governing body of a city, village, town,
 23 school district, fire district or county.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03987-01-5

 S. 3527 2

 1 (2) Any claim for such credit shall be made in a manner prescribed by
 2 the commissioner and shall include any supporting documentation as the
 3 commissioner deems necessary.
 4 (3) If the amount of the credit allowed under this subsection for any
 5 taxable year shall exceed the taxpayer's tax for such year, the excess
 6 shall be treated as an overpayment of tax to be credited or refunded in
 7 accordance with the provisions of section six hundred eighty-six of this
 8 article, provided, however, that no interest shall be paid thereon.
 9 § 2. This act shall take effect immediately.

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