Bill > A00028

This bill amends the New York tax law to provide a tax credit for volunteer first responders starting in the 2027 tax year. The credit increases incrementally based on consecutive years of qualifying service, ranging from $250 for one year to $2,500 for ten or more years of service. To qualify, volunteers must be members in good standing of a volunteer firefighter, ambulance worker, reserve force, auxiliary police, or emergency medical services department. Qualifying service is defined as completing required state training, being certified by the county emergency service coordinator, and attending at least 40% of the department's activities in a given year. If a volunteer does not meet the qualifying service requirements in a particular year, they can still receive the base $250 credit when they next have a qualifying year. The tax credit would be applied against the state income tax, providing a financial incentive for individuals who volunteer in critical emergency service roles.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A28