NY S01581

Amends the purposes of the Volunteer and Exempt Firemen's Benevolent Association of Upper Mountain, Inc., to include promoting volunteer fire service, providing health and safety programs, and enhancing morale through social and recreational activities.

Expands permissible uses of foreign fire insurance premium taxes collected under Insurance Law sections 9104 and 9105 from solely caring for disabled or indigent firefighters and their families to any purpose furthering the corporation's stated purposes.

Applies to taxes due on premiums received on or after January 1, 2024.

Maintains the corporation's authority to collect taxes on fire insurance premiums covering property in the Upper Mountain Volunteer Fire Company territory in the town of Lewiston, Niagara County, New York.