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S 9947

Relates to the collection and use of foreign fire insurance premium taxes

2025 Regular Session Introduced by Mario Mattera

The bill authorizes the Centerport Volunteer Exempt Firefighter’s Benevolent Association to collect foreign fire insurance premium taxes and use the proceeds to support its charita

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Bill Summary · S 9947

Summary of S. 9947 (2025-2026 Session) — New York

Title

Relates to the collection and use of foreign fire insurance premium taxes

Purpose and Intent

This bill amends Chapter 63 of the Laws of 1971, which established the Centerport Volunteer Exempt Firemen's Benevolent Association, to clarify and expand how foreign fire insurance premium taxes are collected and used by the association. The core intent is to authorize the Centerport volunteer organization to collect certain fire insurance premium taxes on premiums written in its service area and to specify how those tax proceeds may be used to support the association’s activities consistent with its charitable and benevolent purposes.

Key Provisions

Section 1: Amendments to incorporation and membership provisions

  • The bill reinstates and updates the naming and incorporation details of the not-for-profit entity: “Centerport Volunteer Exempt Firefighter’s Benevolent Association.”
  • It outlines eligibility for membership:
    • Active or exempt volunteer members of the Centerport Fire Department Company (Town of Huntington, Suffolk County) or any fire corporation in the Centerport Fire District.
    • Members who have status as exempt volunteer firefighters under the General Municipal Law, earned through service with the Centerport Fire Department Company or a Centerport Fire District fire corporation.
  • Membership eligibility is limited to those who have not been removed for cause (or who have been reinstated if previously expelled) and whose active/volunteer membership remains in effect.
  • Membership terminates if the member’s active/volunteer status with the Centerport Fire Department Company terminates before acquiring exempt volunteer firefighter status.

Section 7: Precept for payment of foreign fire insurance premium taxes

  • The association is authorized to collect taxes imposed by Insurance Law sections 91004 (referred to as “section nine thousand one hundred four”) for fire department use and benefit on fire insurance premiums covering property located within the Centerport Fire District or within any other territory where the Centerport Fire Department is obligated to provide fire protection.
  • The designated collection officer for the association has the powers and duties of a treasurer of fire departments as governed by Insurance Law provisions.
  • In addition to collecting the primary tax, the association is entitled to receive a share of the tax under Insurance Law section 91005 (referred to as “section nine thousand one hundred five”), apportioned based on the volume of business written in the territory for which the association collects the tax.
  • Use of tax proceeds: Taxes collected and distributed under this section may be used by the association only to further its stated purposes in Section 3 of the act (the executive/purpose section not included in the excerpt, but typically charitable, benevolent, or relief-related for firefighters and their families).

Who Is Affected

  • Primary Beneficiaries: The Centerport Volunteer Exempt Firefighters Benevolent Association (the not-for-profit entity) and its officers (designated tax collection officer).
  • Members: Active or exempt volunteer firefighters associated with the Centerport Fire Department Company and related Centerport Fire District fire corporations.
  • Property/Policy Owners: Fire insurance policy holders with premiums written on property located within the Centerport Fire District or other relevant jurisdictions where the Centerport Fire Department has an obligation to render fire protection.
  • Local Government/Fire Department Entities: The Centerport Fire Department Company and Centerport Fire District in the Town of Huntington.

Procedural and Timeline Aspects

  • Effective Date: The act takes effect immediately upon enactment.
  • Legislative Action: Referred to the Senate Committee on Local Government (as of April 16, 2026).

Notes

  • The bill references and updates cross-references to specific Insurance Law sections (referred to by number in the bill) for purposes of tax collection and allocation.
  • The language uses bracketed and underscored text to indicate amendments to existing law; the substantive change is to authorize and regulate the tax collection and use by the Centerport-based benevolent association.

If you’d like, I can provide a side-by-side comparison with the current law to highlight all changes in context.

Compiled from official sources — confirm details with the bill’s official record.

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