Requires the forfeiture of benefits to be paid pursuant to a service awards program to volunteer firefighters who have been convicted of felonies committed against a volunteer fire department, volunteer fire company, fire district, or fire protection district.
Requires the office of fire prevention and control to pay training stipends in specific amounts to volunteer firefighters for completion of certain firefighter trainings; provides that if a volunteer fire company pays training stipends to volunteer firefighters in an amount below what is otherwise required to be paid by OFPC, OFPC shall pay the remaining amount.
Provides cancer screening and treatment for retired volunteer firefighters; defines retired volunteer firefighters; retroactively applies to retired volunteer firefighters.
Excludes certain training stipends for volunteer firefighters from state income tax.
Allows municipalities to enact a local law, ordinance or resolution authorizing a fire company to establish a stipend program for volunteer firefighters who schedule and complete daytime duty coverage; allows the office of fire prevention and control may make available state funds through a day shift stipend to volunteer firefighters for scheduled daytime duty coverage.
Provides that for taxable years beginning on and after January first, two thousand twenty-six, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.
Provides that for taxable years beginning on and after January first, two thousand twenty-six, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.
Creates a volunteer firefighter scholarship program and a volunteer firefighter scholarship fund; rewards volunteer firefighters who respond to twenty-five percent of emergency calls for eight years with a student loan award equal to four times the SUNY tuition rate; makes an appropriation therefor.
Relates to the establishment of special districts for general ambulance services in any county, city, town or village located within the Adirondack park; requires a report on issues of volunteer firefighter and ambulance services staffing.
An Act Allowing A Personal Income Tax Deduction For Stipends Paid To Volunteer Firefighters, Volunteer Fire Police Officers And Volunteer Ambulance Members.