Bill > S03468

This bill provides a tax credit for volunteer firefighters who complete the minimum qualifications to become a certified training instructor in New York State, specifically for taxable years beginning on or after January 1, 2025. The credit will be equal to $500 or the total amount of tax owed by the taxpayer, whichever is lower. To qualify, volunteer firefighters must complete the instructor certification requirements as outlined in New York State Codes, Rules and Regulations (Title 19, Section 426.4). The purpose of this legislation appears to be to incentivize and recognize volunteer firefighters who take on additional training responsibilities by offering a financial benefit in the form of a tax credit. The bill will take effect on the first day of January following its passage and will apply to taxable years beginning on or after that date. By providing this tax credit, the bill aims to support and encourage volunteer firefighters who invest time and effort in becoming certified instructors, which can help improve fire safety training and community emergency preparedness.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S3468