NY S07317

Amends the purposes of the Volunteer and Exempt Firemen's Benevolent Association of Upper Mountain, Inc. to include promoting welfare and morale of volunteer members through social and recreational activities, and providing for health and safety of volunteers.

Expands the permitted use of foreign fire insurance premium taxes collected by the association from only care and relief of disabled or indigent volunteer firemen and their families to any use furthering the corporation's purposes.

Applies to taxes due on premiums received on and after January 1, 2022.