Bill > A04496

This bill amends New York state tax law to provide a tax credit for volunteer firefighters who complete instructor certification qualifications. Starting in taxable years beginning on or after January 1, 2025, volunteer firefighters who obtain the minimum instructor certification outlined in New York state regulations (specifically Title 19, Section 426.4) will be eligible for a tax credit. The credit amount will be $500 or the total tax owed by the taxpayer, whichever is lower. This means that a volunteer firefighter who has invested time and effort in becoming a certified training instructor can reduce their personal income tax liability as a form of recognition and support for their community service. The bill aims to incentivize volunteer firefighters to pursue additional training and contribute to the professional development of emergency response personnel by offering a financial benefit through the tax credit.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A4496