Bill > A04671

This bill provides a tax credit for volunteer firefighters and ambulance workers who have served actively for at least 12 consecutive months, allowing them to claim a credit on their state taxes for the full cost of hunting and fishing licenses. To be eligible, the individual must be an active volunteer firefighter (as defined in section 215 of the general municipal law) or a volunteer ambulance worker (as defined in section 219-k of the general municipal law) and must have been serving in that capacity for the entire taxable year. The tax credit covers fees for hunting and fishing licenses, privileges, tags, and permits issued under the environmental conservation law. If the credit amount exceeds the taxpayer's tax liability for the year, the excess can be carried forward and applied to taxes in subsequent years. The bill will take effect immediately and apply to taxable years beginning on or after January 1, 2026, providing a financial benefit to recognize and support volunteer emergency service workers in New York state.

Agriculture and Natural Resources

https://www.nysenate.gov/legislation/bills/2025/A4671