Bill > S05949

This bill amends the New York tax law to provide a tax credit of $800 to resident taxpayers who serve as active volunteer firefighters or volunteer ambulance workers for the entire taxable year. The credit amount is increased to $1,600 for married couples filing jointly where both spouses qualify. The bill also removes the provision that disallows the credit if the taxpayer receives a real property tax exemption for such service. The changes made by this bill take effect immediately.