2010 New York Code
WKC - Workers' Compensation
Article 10 - (300 - 328) WORKMEN'S COMPENSATION ACT FOR CIVIL DEFENSE VOLUNTEERS
307 - Computation of benefits.

§  307.  Computation  of  benefits.  Compensation  of  a civil defense
  volunteer under this article shall be computed on the basis of his wages
  during the year preceding  injury,  in  case  of  disability  under  the
  provisions  of  section  fourteen  subject to the limitations of section
  fifteen subdivision six, and in case of death under  the  provisions  of
  section  sixteen  subdivision  five;  and "wages" shall be as defined in
  section two subdivision nine.
    Compensation of a civil defense volunteer who was self-employed at the
  time of injury shall be computed, whether for disability  or  death,  on
  the  basis  of  the  wages  of  a  similar  worker  determined under the
  provisions of section fourteen unless the self-employed volunteer, or  a
  dependent  in  a  death  case, shall authorize the state commissioner of
  taxation and finance to furnish to the chairman a copy of the income tax
  return of the civil defense volunteer filed to report income of the year
  next preceding the date of injury, in  which  event  compensation  under
  this  article  shall  be  computed on the basis of an assumed wage which
  shall be deemed to be the entire net income from  self-employment  minus
  investment  income  as  reported to the state department of taxation and
  finance.
    If earnings as so computed do not fairly represent normal earnings  of
  the  civil  defense  volunteer,  there  may  be  a  redetermination more
  accurately to reflect earnings and the chairman may  by  rule  prescribe
  reasonable procedures for such redetermination.
    If  the  compensation of a civil defense volunteer can not be computed
  either on the basis of actual wages or wages of a  similar  worker,  the
  compensation  of  such  civil  defense  volunteer  shall  be at the rate
  provided in section fifteen subdivision six  as  the  minimum  rate  for
  disability  or,  in  case  of death, on the basis of assumed wages which
  shall be deemed not to be less than  the  minimum  provided  in  section
  sixteen subdivision five.