Bill > S03169

This bill amends the New York State tax law to increase the tax credit for volunteer firefighters and ambulance workers. Currently, these volunteers receive a $200 tax credit for single filers and a $400 credit for joint filers, but the bill will raise these amounts to $500 for single filers and $1,000 for spouses filing jointly, effective from January 1, 2026. To qualify, volunteers must have been active for the entire taxable year and cannot receive a simultaneous real property tax exemption for their service. The bill uses gender-neutral language by replacing "husband and wife" with "spouses" and "his or her" with "their". 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 without interest. This legislation aims to provide additional 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/S3169