Bill > S03527

This bill introduces a new tax credit for active volunteer firefighters and ambulance workers who use their personal vehicles for emergency response duties. Starting in the tax year beginning January 1, 2026, eligible volunteers can claim a tax credit for each mile traveled while responding to emergencies, with the reimbursement rate not exceeding the standard federal mileage allowance. To qualify, volunteers must be active for the entire tax year and certified by the governing authority of their local fire company, fire department, or ambulance service (such as a city, village, town, school district, fire district, or county). The credit can be claimed against state income tax, and if the credit amount exceeds the taxpayer's tax liability for the year, the excess will be treated as an overpayment that can be refunded without interest. Volunteers must submit the credit claim with supporting documentation as specified by the tax commissioner, making this bill a way to financially support and recognize the critical contributions of emergency service volunteers who use their own vehicles in the line of duty.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S3527