Bill > S00298

This bill provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers who meet specific qualifying service requirements. The exemption will apply to taxable years beginning after January 1, 2026, and requires that the volunteer be a member in good standing with a volunteer fire department or ambulance service for at least one year. To qualify, the volunteer must have completed all required New York state training courses, be certified by the county's chief emergency service coordinator, and have attended at least 55% of their organization's activities in the taxable year. The exemption applies to gross income for these volunteers, regardless of whether the income is subject to federal income taxation. The bill aims to recognize and support the critical volunteer emergency services that help protect communities by offering a tax benefit to those who dedicate their time to serving others in emergency response roles.