Bill > A04720

This bill creates a new tax credit for active volunteer firefighters and ambulance workers who use their personal vehicles for emergency response duties, effective for taxable years beginning on or after January 1, 2026. The credit will reimburse volunteers for their mileage at the standard federal travel allowance rate, but to qualify, the volunteer must have been active for the entire taxable year and certified by the governing authority of their local fire company, fire department, or ambulance service. Volunteers must submit a claim with supporting documentation to the tax commissioner, and if the credit amount exceeds their tax liability for the year, the excess will be treated as an overpayment that can be credited or refunded without interest. This legislation aims to provide financial support and recognition for emergency service volunteers who use their personal vehicles while responding to community emergencies, potentially helping to incentivize and support volunteer emergency services.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A4720