What's happening
This bill creates a personal income tax credit of up to $2,500 for eligible volunteer firefighters and volunteer ambulance corps members in New York.
Why it matters
Strengthens recruitment and retention. of volunteer firefighters and ambulance corps members by offering a tangible financial benefit, potentially addressing persistent shortages in these critical roles across New York.
Targets long-term, dedicated volunteers. , as the credit is only available to those who have served at least five years in good standing, helping to reward sustained community commitment rather than short-term participation.
Delivers direct tax relief. to eligible volunteers by allowing up to $2,500 off their state personal income tax liability each year, which could result in significant annual savings for those who qualify.
May encourage broader community engagement. in emergency services, as the incentive can raise awareness of volunteer opportunities and highlight the value placed on these essential, but often uncompensated, services.
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Who cares
Headline styles
Tax Credit for Volunteers
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to budget and revenue
- Referred to budget and revenue
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax Credit for Volunteers
In Assembly Committee · Ways And Means · Sponsor Joe Angelino
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1123
2025-2026 Regular Sessions
IN SENATE
January 8, 2025
Introduced by Sens. OBERACKER, ASHBY, BORRELLO, GALLIVAN, MURRAY, RHOADS, WEBER -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to providing for a credit against personal income tax for volunteer firefighters and members of volunteer ambulance corps
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 606 of the tax law is amended by adding a new subsection (qqq) to read as follows:
(qqq) Volunteer firefighters and members of volunteer ambulance corps service credit. In the case of a member of a volunteer fire department or a member of a volunteer ambulance corps who has been a member in good standing with a volunteer department for a minimum of five years and who maintains continuous eligibility, in this state, there shall be allowed a credit against any income tax owed by such member in an amount which is equal to the sum of two thousand five hundred dollars or the total amount of the tax owed by the taxpayer if less than two thousand five hundred dollars, whichever is lower.
§ 2. This act shall take effect on the first of January next succeeding the date on which it shall have become a law and shall apply to taxable years beginning on or after such date. Effective immediately the commissioner of taxation and finance is authorized to promulgate any and all rules and regulations and take any other measures necessary to implement this act on its effective date on or before such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02694-01-5
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to providing for a credit against personal income tax for volunteer firefighters and members of volunteer ambulance corps
Purpose
Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500.
Summary of provisions
Section 1. Section 606 of the tax law is amended by adding a new subsection (000) to read as follows: Volunteer firefighters and members of volunteer ambulance corps service credit. In the case of a member of a volunteer fire department or a member of a volunteer ambulance corps who has been a member in good standing with a volunteer department for a minimum of five years and who maintains continuous eligibility, in this state, there shall be allowed a credit against any income tax owed by such member in an amount which is equal to the sum of two thousand five hundred dollars or the total amount of the tax owed by the taxpayer if less than two thousand five hundred dollars, whichever is tower.
Justification
Volunteer firefighters and ambulance corps do not receive compensation for the vital civic duty they render communities statewide. Due to the threat of serious injury associated with these services, and due to the free and very valuable public service they provide, a tax incentive is certainly warranted for those individuals. Many localities have granted certain volunteer firefighters and ambulance workers a real property tax exemption for the performance of such services on a regular and long term basis. Although a valuable public regard for their service, many volunteer firefighters and ambulance corps workers, especially younger ones, do not own a home and hence cannot benefit from such a program. This income tax credit would uniformly benefit nearly all such volun- teers and would provide an important new recruitment toot to attract new volunteer firefighters and ambulance corps workers into this critical public service.
Legislative history
S6058/A2654 of 2023-2024 - Referred to Committee on Budget and Revenue
Fiscal implications for state and local governments
To be determined.
Effective date
This act shall take effect January 1,2026 and shall apply to taxable years beginning on or after such date. Effective immediately the commis- sioner of taxation and finance is authorized to promulgate any and all rules and regulations and take any other measures necessary to implement this act on its effective date on or before such date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.