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NY A04634

Bill

Status

Introduced

2/7/2013

Primary Sponsor

Brian Curran

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Origin

Assembly

2013-2014 General Assembly

AI Summary

  • Amends New York Tax Law Section 612 to exclude service awards paid to volunteer firefighters under General Municipal Law Article Eleven-A from federal adjusted gross income calculations

  • Excludes service awards paid to volunteer ambulance workers under General Municipal Law Article Eleven-AA from federal adjusted gross income calculations

  • Exempts these service award payments from New York state income tax

  • Takes effect immediately and applies retroactively to January 1, 2014

Legislative Description

Excludes from federal adjusted gross income the amount of any service award paid to a volunteer firefighter or volunteer ambulance worker, thereby exempting such payments from state income tax in like manner as a pension.

Last Action

held for consideration in ways and means

6/17/2014

Committee Referrals

Ways and Means2/7/2013

Full Bill Text

No bill text available