Bill
Bill > A00288
NY A00288
NY A00288Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service.
summary
Introduced
01/08/2025
01/08/2025
In Committee
01/07/2026
01/07/2026
Crossed Over
Passed
Dead
Introduced Session
2025-2026 General Assembly
Bill Summary
AN ACT to repeal paragraph 2 of subsection (e-1) of section 606 of the tax law relating to the effect of the volunteer firefighters' and ambulance workers' property tax credit on the volunteer firefighters' and ambulance workers' income tax credit
AI Summary
This bill repeals a specific provision in the New York state tax law that previously prevented volunteer firefighters and ambulance workers from receiving both a real property tax exemption and an income tax credit for their volunteer service. By removing paragraph 2 of subsection (e-1) of section 606 of the tax law, the legislation allows these emergency service volunteers to potentially benefit from both tax advantages simultaneously. This change recognizes and supports the critical role that volunteer firefighters and ambulance workers play in local communities by providing them with additional financial recognition for their service. The bill will take effect immediately but will apply to taxable years beginning on or after January 1, 2026, giving taxpayers and tax authorities time to understand and implement the new provision.
Committee Categories
Budget and Finance
Sponsors (32)
Didi Barrett (D)*,
Joe Angelino (R),
Anil Beephan Jr. (R),
Scott Bendett (R),
Chris Burdick (D),
Marianne Buttenschon (D),
Patrick Chludzinski (R),
William Conrad (D),
Joe DeStefano (R),
Michael Durso (R),
Jeff Gallahan (R),
Scott Gray (R),
Judy Griffin (D),
Jonathan Jacobson (D),
Billy Jones (D),
Rebecca Kassay (D),
Anna Kelles (D),
Dana Levenberg (D),
Jen Lunsford (D),
Donna Lupardo (D),
Brian Maher (R),
Dave McDonough (R),
Karen McMahon (D),
John Mikulin (R),
Angelo Morinello (R),
Stacey Pheffer Amato (D),
Angelo Santabarbara (D),
Maryjane Shimsky (D),
Matt Simpson (R),
Matt Slater (R),
Steve Stern (D),
Chris Tague (R),
Last Action
referred to ways and means (on 01/07/2026)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.nysenate.gov/legislation/bills/2025/A288 |
| BillText | https://assembly.state.ny.us/leg/?default_fld=&bn=A00288&term=2025&Summary=Y&Actions=Y&Text=Y&Committee%26nbspVotes=Y&Floor%26nbspVotes=Y#A00288 |
Loading...