Bill > S00208

This bill amends the New York State tax law to provide a tax credit for active volunteer firefighters and ambulance workers who have served for at least 12 consecutive months. Specifically, the bill allows these volunteers to claim a tax credit for the full amount of fees they pay for hunting and fishing licenses, privileges, tags, and permits issued under New York State environmental conservation law. To qualify, the volunteer must have been actively serving as a firefighter or ambulance worker for the entire taxable year for which they are seeking the credit. If the credit amount exceeds the taxpayer's tax liability for that year, the excess can be carried forward and applied to taxes in subsequent years. The bill defines volunteer firefighters and ambulance workers according to existing definitions in the general municipal law, and it will take effect for taxable years beginning on or after January 1, 2026, providing a financial incentive to recognize and support these critical community volunteers.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S208