Bill > A03114

This bill amends the New York State tax law to increase the tax credit for volunteer firefighters and ambulance workers. Currently, active volunteer firefighters and ambulance workers who meet certain criteria can claim a $200 tax credit for single filers and a $400 credit for joint filers. The bill raises these amounts to $500 for single filers and $1,000 for spouses filing jointly, effective for taxable years beginning on or after January 1, 2026. To be eligible, volunteers must be active for the entire taxable year and cannot simultaneously receive a real property tax exemption for their service. The credit is refundable, meaning that if the credit amount exceeds the taxpayer's tax liability, the excess will be treated as an overpayment and can be credited or refunded. 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/A3114