ALBANY — Saying it’s the FDNY’s job to “serve and protect, not serve and collect,” state Sen. Carl Kruger (D-Brooklyn) introduced legislation yesterday to block the Mayor Bloomberg-backed “crash” tax.

The proposed bill would make it illegal for the Fire Department to impose an “accident-response service fee” of $365 to $490 for sending emergency-service personnel to the scene of an accident.

The FDNY has pitched the fee as part of a plan to cut $58 million in costs from its $1.4 billion annual budget.

“It’s outrageous,” said Kruger. “That’s why we’re taxpayers. When we dial 911, we don’t expect to get another bill in the mail. It’s not budgeting. It’s a money grab.”

Legislation in other states has already banned similar fees. Kruger’s bill, however, could face opposition in the Senate, where the Republican majority strongly supports Bloomberg.