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S10182 • 2025

Relates to the purpose of the Macedon Center Volunteer and Exempt Firefighter's Benevolent Association, Inc., and the use of foreign fire insurance premium taxes

Relates to the purpose of the Macedon Center Volunteer and Exempt Firefighter's Benevolent Association, Inc., and the use of foreign fire insurance premium taxes

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Pamela Helming
Last action
2026-06-05
Official status
In Senate Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Relates to the purpose of the Macedon Center Volunteer and Exempt Firefighter's Benevolent Association, Inc., and the use of foreign fire insurance premium taxes

Relates to the purpose of the Macedon Center Volunteer and Exempt Firefighter's Benevolent Association, Inc., and the use of foreign fire insurance premium taxes Relates to the purpose of the Macedon Center Volunteer and Exempt Firefighter's Benevolent Association, Inc., and the use of foreign fire insurance premium taxes.

What This Bill Does

  • Relates to the purpose of the Macedon Center Volunteer and Exempt Firefighter's Benevolent Association, Inc., and the use of foreign fire insurance premium taxes Relates to the purpose of the Macedon Center Volunteer and Exempt Firefighter's Benevolent Association, Inc., and the use of foreign fire insurance premium taxes.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-06-05 Senate

    COMMITTED TO RULES

  2. 2026-06-04 Senate

    VOTE RECONSIDERED - RESTORED TO THIRD READING

  3. 2026-06-04 Senate

    AMENDED ON THIRD READING 10182B

  4. 2026-06-03 Senate

    RECALLED FROM ASSEMBLY

  5. 2026-06-03 Assembly

    RETURNED TO SENATE

  6. 2026-05-29 Senate

    PASSED SENATE

  7. 2026-05-29 Senate

    DELIVERED TO ASSEMBLY

  8. 2026-05-29 Assembly

    REFERRED TO LOCAL GOVERNMENTS

  9. 2026-05-26 Senate

    AMENDED ON THIRD READING 10182A

  10. 2026-05-21 Senate

    ADVANCED TO THIRD READING

  11. 2026-05-20 Senate

    2ND REPORT CAL.

  12. 2026-05-19 Senate

    1ST REPORT CAL.1256

  13. 2026-05-04 Senate

    REFERRED TO LOCAL GOVERNMENT

Official Summary Text

Relates to the purpose of the Macedon Center Volunteer and Exempt Firefighter's Benevolent Association, Inc., and the use of foreign fire insurance premium taxes
Relates to the purpose of the Macedon Center Volunteer and Exempt Firefighter's Benevolent Association, Inc., and the use of foreign fire insurance premium taxes.

Current Bill Text

Read the full stored bill text
S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          10182

                                    I N  S E N A T E

                                       May 4, 2026
                                       ___________

        Introduced  by  Sen. HELMING -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT to amend chapter 117 of the laws of 1983 incorporating the  Mace-
          don  Center  Volunteer  and  Exempt  Firemen's Benevolent Association,
          Inc., and providing for its powers and  duties,  in  relation  to  the
          purpose  of  such  association  and  the use of foreign fire insurance
          premium taxes

          THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
        BLY, DO ENACT AS FOLLOWS:

     1    Section  1.  Sections 1, 2, 3 and 7 of chapter 117 of the laws of 1983
     2  incorporating the Macedon Center Volunteer and Exempt Firemen's  Benevo-
     3  lent  Association,  Inc.,  and  providing for its powers and duties, are
     4  amended to read as follows:
     5    Section 1. Incorporation; membership. A not-for-profit corporation  by
     6  the  name  of  the Macedon Center Volunteer and Exempt [Firemen's] FIRE-
     7  FIGHTER'S Benevolent Association, Inc., is hereby created. It  shall  be
     8  composed  of  such persons eligible to membership therein as hereinafter
     9  provided as shall (a) notify the secretary of the Macedon Center  Volun-
    10  teer  [Fireman's] FIREFIGHTER'S Benevolent Association, Inc., in writing
    11  prior to  the  organization  meeting  of  such  corporation  hereinafter
    12  provided for of their desire to become members, or (b) shall attend such
    13  meeting  or an adjournment thereof, and also such persons so eligible as
    14  may become members of such corporation, pursuant to its by-laws.
    15    § 2. Persons eligible to membership. All persons who are now  or  have
    16  been, or hereafter shall be active volunteer members of the fire depart-
    17  ment  of  the Macedon Center [Fire District] VOLUNTEER FIREMEN'S ASSOCI-
    18  ATION, INC. and who have heretofore acquired or shall hereafter  acquire
    19  the  status  of  exempt  volunteer  [firemen] FIREFIGHTERS as defined in
    20  section two hundred of the general municipal law or any other applicable
    21  law by virtue of having rendered service in said fire department or fire
    22  company in such FIRE district, and all persons who are now or  hereafter
    23  shall  be  active  volunteer  members  of  said fire department shall be
    24  eligible for membership in the corporation hereby created; provided that
    25  any person who has been expelled or removed for cause from membership in
    26  any fire department or company shall not be eligible  to  membership  in
    27  such corporation. The membership of any person in such corporation shall
    28  terminate  when  [his] THEIR membership as an active volunteer member of

         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15728-01-6
        S. 10182                            2

     1  the fire department of the  Macedon  Center  [Fire  District]  VOLUNTEER
     2  FIREMEN'S  ASSOCIATION,  INC.  shall  terminate before such person shall
     3  have acquired the status of exempt volunteer  [firemen]  FIREFIGHTER  as
     4  defined in section two hundred of the general municipal law by virtue of
     5  having  rendered services to such fire department. PAID FIREFIGHTERS, IF
     6  ANY, OF THE MACEDON CENTER VOLUNTEER FIRE DEPARTMENT SHALL NOT BE ELIGI-
     7  BLE FOR MEMBERSHIP IN THE CORPORATION.
     8    § 3. Purpose. [The purposes of such corporation shall be  the  mainte-
     9  nance  of suitable headquarters for, and the promotion of friendly asso-
    10  ciation for the betterment of the members of such corporation and  their
    11  relations with the community, for the promotion of fraternal intercourse
    12  among  the  members  of such corporation, to study and disseminate among
    13  the members of such corporation the most efficient  manner  of  fighting
    14  fires, the relief, aid and assistance of such members and their families
    15  who  are disabled or  indigent and to acquire real and personal property
    16  such as may be necessary for the  purposes  herein  set  forth  and  the
    17  promotion of the welfare of the volunteer fire service within the terri-
    18  tory  now served or which may hereafter be served by the fire department
    19  of the Macedon Center Fire District.] THE PURPOSES  OF  THE  CORPORATION
    20  CREATED  BY  THIS ACT SHALL BE: TO PROVIDE RELIEF, AID AND ASSISTANCE TO
    21  THE VOLUNTEER MEMBERS OF SUCH CORPORATION WHO ARE DISABLED, INDIGENT  OR
    22  INJURED  IN  THE  PERFORMANCE  OF  THEIR  DUTIES, AND THEIR FAMILIES; TO
    23  PROMOTE AND SAFEGUARD THE WELFARE  OF  THE  VOLUNTEER  MEMBERS  OF  SUCH
    24  CORPORATION, AND THEIR FAMILIES; TO MAINTAIN A SUITABLE HEADQUARTERS FOR
    25  THE MEMBERS OF SUCH CORPORATION; TO PROVIDE FOR THE HEALTH AND SAFETY OF
    26  THE  VOLUNTEER  MEMBERS  OF  SUCH  CORPORATION; AND THE PROMOTION OF THE
    27  VOLUNTEER FIRE SERVICE WITHIN THE TERRITORY  PROTECTED  BY  THE  MACEDON
    28  CENTER VOLUNTEER FIRE DEPARTMENT.
    29    § 7. Precept for payment of foreign fire insurance premium taxes. Such
    30  corporation  shall  collect  and  there  shall  be  paid to it all taxes
    31  imposed by section[five hundred fifty-three] NINE THOUSAND  ONE  HUNDRED
    32  FOUR  of  the  insurance  law  for  fire department use and benefit upon
    33  premiums for insurance against loss or damage by fire covering  property
    34  situated  within  the Macedon Center [Fire District] VOLUNTEER FIREMEN'S
    35  ASSOCIATION, INC. located in Wayne county, New  York.  The  officers  of
    36  said  corporation  designated  by its by-laws to collect and receive the
    37  aforesaid tax shall have all the  powers  and  be  subject  to  all  the
    38  provisions  of the insurance law, relating to treasurers of fire depart-
    39  ments. Such corporation shall also be entitled to receive a share of the
    40  tax distributed pursuant to the  provisions  of  section  [five  hundred
    41  fifty-four]  NINE  THOUSAND ONE HUNDRED FIVE of the insurance law, based
    42  upon the business written in the territory with respect to which  it  is
    43  entitled  to  collect  and  receive  the tax under section [five hundred
    44  fifty-three] NINE THOUSAND ONE HUNDRED FOUR of the insurance  law.  Such
    45  taxes  shall  only be used [for the care and relief of disabled or indi-
    46  gent volunteer and exempt volunteer firemen and their families]  BY  THE
    47  CORPORATION IN FURTHERANCE OF ITS PURPOSES AS SET FORTH IN SECTION THREE
    48  OF THIS ACT.
    49    §  2.  This act shall take effect immediately; provided, however, that
    50  the amendments to section 7 of chapter 117 of the laws of 1983  incorpo-
    51  rating  the  Macedon  Center  Volunteer  and Exempt Firemen's Benevolent
    52  Association, Inc.   and providing for its powers  and  duties,  made  by
    53  section one of this act shall apply to taxes due on premiums received on
    54  and after January 1, 2027.