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A 11272

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

2025 Regular Session Introduced by Brian Manktelow

Updates the Macedon Center Benevolent Association’s purposes and clarifies using foreign fire insurance premium taxes to support relief and welfare for volunteer firefighters, with

PRINT NUMBER 11272B
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WeVote Research Nonpartisan
Bill Summary · A 11272

Bill Summary: A11272 (2025-2026) – Macedon Center Volunteer and Exempt Firemen’s Benevolent Association; use of foreign fire insurance premium taxes

Purpose and intent

  • The bill amends existing law (chapter 117 of 1983) governing the Macedon Center Volunteer and Exempt Firefighter’s Benevolent Association, Inc. (MCVEBI).
  • Its primary aim is to clarify and modify (a) the association’s purpose and (b) the use of foreign fire insurance premium taxes collected from premiums written in the Macedon Center Fire District.

Key provisions and changes

  • Section 1: Amends sections 1, 2, 3, and 7 related to incorporation, membership eligibility, and the association’s purposes.
    • Reiterates MCVEBI as a not-for-profit corporation serving eligible individuals connected to the Macedon Center Fire District.
    • Defines eligibility: active volunteer members of the Macedon Center Fire Department who have achieved or will achieve exempt volunteer firefighter status, with protections that expelled-for-cause members are ineligible.
    • Section 3 (Purpose): Modernizes and expands the association’s stated purposes to include:
    • Providing relief, aid, and assistance to disabled, indigent, or injured volunteer members and their families.
    • Maintaining a suitable headquarters, promoting welfare, morale, and social/recreational activities for members.
    • Promoting health and safety of volunteer members.
    • Supporting the broader volunteer fire service within the district.
    • These purposes align with typical benevolent association goals (care, welfare, morale, and community support).
  • Section 7: Precept for paying foreign fire insurance premium taxes.
    • The association shall collect all taxes imposed under Insurance Law section 91004 (previously referenced by the older numbering as section 5503) for fire department use and benefit on premiums covering property within the Macedon Center Fire District in Wayne County.
    • The association’s officers designated to collect the tax possess the powers and duties of fire department treasurers under the Insurance Law.
    • The association is entitled to receive a share of the tax distribution per Insurance Law section 91005 (previously 5504) based on business written in its territory.
    • Statutory tax proceeds are to be used by the association to further its enumerated purposes (care and relief of disabled/indigent volunteer and exempt volunteer firefighters and their families, in line with section 3).
  • Effective date:
    • The act takes effect immediately, with a phased application: amendments affecting tax collected on premiums are applicable to taxes due on premiums received on and after January 1, 2027.

Who is affected

  • Primary: Macedon Center Volunteer and Exempt Firefighter’s Benevolent Association, Inc.
  • Indirectly affected: active and exempt volunteer firefighters of the Macedon Center Fire District, their families, and taxpayers/insurance premium payers in the district who pay foreign fire insurance premium taxes.
  • Local government and Fire District governance: oversight and administration related to tax collection and allocation.

Procedural/timeline notes

  • Introduced May 4, 2026; amended and re-referred to Local Governments; subsequently amended and recommitted with further amendments.
  • The tax provisions apply to premiums received after January 1, 2027, indicating a transition period before full implementation.

Bottom line

A11272 updates the Macedon Center benevolent association’s purpose and clarifies how foreign fire insurance premium tax revenues are collected and distributed to support the association’s welfare, relief, and community-support activities for volunteer firefighters in the Macedon Center Fire District, with a delayed effective application for the tax provisions.

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

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