Bill > A05221

This bill provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers who meet specific qualifying service requirements. Starting in taxable years beginning after January 1, 2026, residents of New York who have been active volunteer emergency service personnel will be eligible for a full gross income tax exemption. To qualify, an individual must have been a member in good standing with a volunteer fire department or ambulance service for at least one year, completed all required state training courses, been certified by their county's chief emergency service coordinator, and attended at least 55% of their organization's activities. The bill defines qualifying volunteers as those meeting the definitions in the volunteer firefighters' benefit law and volunteer ambulance workers' benefit law, or who are members of a volunteer emergency medical services squad. The tax exemption applies regardless of whether the income is subject to federal income taxation, providing a significant financial benefit to these critical community volunteers who provide essential emergency services on an unpaid basis.

Transportation and Infrastructure

https://www.nysenate.gov/legislation/bills/2025/A5221