New York § 99-Q - 99-QVolunteer firefighting and volunteer emergency services recruitment and retention fund

Full text of New York New York Consolidated Laws § 99-Q — 99-QVolunteer firefighting and volunteer emergency services recruitment and retention fund, with citation guidance and answers to common questions.

§ 99-Q. 99-QVolunteer firefighting and volunteer emergency services recruitment and retention fund

§ 99-q. Volunteer firefighting and volunteer emergency services recruitment and retention fund. 1. There is hereby established in the joint custody of the commissioner of taxation and finance and the comptroller, a special fund to be known as the "volunteer firefighting and volunteer emergency services recruitment and retention fund". 2. Such fund shall consist of all revenues received by the department of taxation and finance, pursuant to the provisions of sections two hundred nine-G and six hundred thirty-b of the tax law and all other moneys appropriated, credited, or transferred thereto from any other fund or source pursuant to law. Nothing contained in this section shall prevent the state from receiving grants, gifts or bequests for the purposes of the fund as defined in this section and depositing them into the fund according to law. Any interest received by the comptroller on moneys on deposit in such fund shall be retained in and become part of such fund. 2-a. On or before the first day of February each year, the state fire administrator shall provide a written report to the temporary president of the senate, speaker of the assembly, chair of the senate finance committee, chair of the assembly ways and means committee, chair of the senate committee on local government, chair of the assembly local government committee, the state comptroller and the public. Such report shall include how the monies of the fund were utilized during the preceding calendar year, and shall include: (i) the amount of money dispersed from the fund and the award process used for such disbursements; (ii) recipients of awards from the fund; (iii) the amount awarded to each; (iv) the purposes for which such awards were granted; and (v) a summary financial plan for such monies which shall include estimates of all receipts and all disbursements for the current and succeeding fiscal years, along with the actual results from the prior fiscal year. 3. Moneys in such fund shall be expended only to provide grants to volunteer firefighting and volunteer emergency services organizations and to statewide organizations which represent the interests of volunteer firefighters and/or volunteer emergency services providers for the purpose of encouraging the recruitment and retention of volunteer firefighters and volunteer emergency services personnel. Such purposes may include, but need not be limited to: development and implementation of marketing plans, publicity campaigns, and community awareness initiatives; design, production and distribution of promotional merchandise, brochures and other materials; sponsorship of local community events designed to help recruit volunteers; newspaper publications, promotional mailings and other advertising designed to help recruit volunteers. 4. Monies shall be payable from the fund on the audit and warrant of the comptroller on vouchers approved and certified by the state fire administrator. 5. To the extent practicable, the state fire administrator shall ensure that all monies received during a fiscal year are expended prior to the end of that fiscal year.

Source: official New York text · Last verified 2026-08-27

Frequently Asked Questions About New York § 99-Q

What does New York Consolidated Laws § 99-Q cover?

Section 99-Q ("99-QVolunteer firefighting and volunteer emergency services recruitment and retention fund") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite New York § 99-Q?

A common citation format is "New York Consolidated Laws § 99-Q" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of New York law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.

How does New York § 99-Q apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in New York.