New York S 4455: Establishes a tax credit for taxpayers who donate equipment or materials to first responder live training programs

Bill Text

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 Speaker Carl E. Heastie

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S04455 Summary:

BILL NOS04455 

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SAME ASNo Same As

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SPONSORSTEC

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COSPNSR

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MLTSPNSR

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Add §26-a, Tax L

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Establishes the first responder live training tax credit.

Go to top S04455 Actions:

BILL NOS04455 

&nbsp

02/05/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS04455 Committee&nbspVotes:

Go to topS04455 Floor&nbspVotes:

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

Go to topS04455 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4455

 2025-2026 Regular Sessions

 IN SENATE

 February 5, 2025
 ___________

 Introduced by Sen. STEC -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law, in relation to creating a tax credit for
 taxpayers who donate equipment or materials to first responder live
 training programs

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

 1 Section 1. The tax law is amended by adding a new section 26-a to read
 2 as follows:
 3 § 26-a. First responder live training credit. (a) Allowance of credit.
 4 A taxpayer subject to tax under articles nine, nine-A, or twenty-two of
 5 this chapter shall be allowed a credit against such tax provided the
 6 taxpayer donates equipment or materials to first responder live training
 7 programs.
 8 (b) Value of credit. The credit shall be equal to the residual value
 9 of the items as determined by generally accepted accounting principles,
 10 not to exceed three thousand dollars per tax year.
 11 (c) Definitions. As used in this section, the following terms shall
 12 have the following meanings:
 13 (1) "first responder" shall mean local police, fire, emergency
 14 services, and hospital or clinical staff; and
 15 (2) "live training program" shall mean any training program or session
 16 at least half of which is scenario based and takes place outside of a
 17 classroom setting.
 18 (d) Required documentation. The taxpayer must submit sufficient
 19 documentation to allow residual value of the donation to be determined
 20 to the satisfaction of the commissioner. The taxpayer must also submit
 21 proof that the donated items were desired by the organization sponsoring
 22 the relevant training program, and that such training programs did actu-
 23 ally occur.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08945-01-5

 S. 4455 2

 1 (e) When credit allowed. The credit provided for in subdivision (a) of
 2 this section shall be allowed for any taxable year in which costs relat-
 3 ing to donating or transporting equipment or materials are paid are
 4 incurred.
 5 (f) Destruction of donated materials. Nothing in this section shall be
 6 interpreted to preclude donated items or materials from, with agreement
 7 of the relevant sponsoring organization, being moved to a wrecking yard
 8 after the training program has concluded; however, this must be done at
 9 the expense of the original owner or at the expense of the wrecking
 10 yard.
 11 (g) Cross-references. For application of the credit provided for in
 12 this section, see the following provisions of this chapter:
 13 (1) article 9: section 187-n, as added by section 537 of the laws of
 14 2005.
 15 (2) article 9-A: section 210-B: subdivision 21.
 16 (3) article 22: section 606: subsection (ii).
 17 § 2. This act shall take effect on the ninetieth day after it shall
 18 have become a law. Effective immediately, the addition, amendment
 19 and/or repeal of any rule or regulation necessary for the implementation
 20 of this act on its effective date are authorized to be made and
 21 completed on or before such effective date.

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