Bill > A00516

This bill increases the tax credit for active volunteer firefighters and ambulance workers in New York State. Currently, these volunteer emergency workers can claim a $200 tax credit if they have been active for the entire taxable year. The bill proposes to raise this credit to $1,200 starting from taxable years beginning on or after January 1, 2027. For married couples who file jointly and both qualify as volunteer firefighters or ambulance workers, the total credit would increase from $400 to $2,000. The bill maintains existing provisions that prevent individuals from claiming this credit if they already receive a real property tax exemption related to their volunteer service. If the credit amount exceeds a taxpayer's tax liability for the year, the excess will be treated as an overpayment and can be credited or refunded, though no interest will be paid on this amount. The bill aims to provide greater financial recognition and support for volunteer emergency service workers who contribute significantly to their local communities.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A516