Bill > A04414

This bill provides protections and incentives for volunteer firefighters and their employers in New York State. The legislation ensures that volunteer firefighters can attend required training (specifically training under regulation 19 NYCRR 426) without facing workplace penalties, by mandating that employers cannot discharge or penalize employees for such absences. Employers must provide paid leave for these training hours and cannot charge them against the employee's existing leave. To qualify, employers must receive prior written documentation from the fire department confirming the employee's volunteer status, and the training must be directly related to firefighting duties. The bill also creates tax incentives for employers, allowing them to claim a tax credit calculated by multiplying the number of training hours by the employee's average hourly wage. Additionally, fire districts are given the option to establish property tax exemptions for employers of volunteer firefighters, potentially up to ten years, to further encourage support for volunteer firefighting. The bill will take effect on the thirtieth day after becoming law and will apply to taxable years beginning January 1, 2027, with the aim of supporting and incentivizing volunteer firefighting in New York State.

Labor and Employment

https://www.nysenate.gov/legislation/bills/2025/A4414