NY S07273

Amends the 1992 incorporation law for the Rescue Volunteer and Exempt Firemen's Benevolent Association Inc. of the Walden Fire District No. 2 in Cheektowaga, Erie County

Expands the corporation's purposes to include providing health and safety for volunteer members, enhancing morale through social and recreational activities, and promoting the volunteer fire service within the district's territory

Broadens eligible recipients of relief and assistance to include volunteer members who are disabled, indigent, or injured in the line of duty, as well as their families

Allows foreign fire insurance premium tax funds collected under Insurance Law sections 9104 and 9105 to be used for all corporate purposes, rather than being restricted solely to care and relief of disabled or indigent firefighters

Tax provisions apply to premiums received on or after January 1, 2026