Bill > A05779

This bill proposes to amend the New York state tax law by creating a new tax exemption for volunteer auxiliary police force members. Specifically, the legislation would exclude from a taxpayer's federal adjusted gross income (AGI) any service award, benefit, or allowance paid to a duly enrolled volunteer member of an auxiliary police force. This means that these types of payments would not be considered taxable income when calculating state taxes. The bill is designed to provide a financial benefit to volunteers who serve in auxiliary police roles, which are typically unpaid or low-paid supportive positions that assist regular law enforcement agencies. The tax exemption would apply to taxable years beginning on or after January 1, 2025, giving volunteer auxiliary police members a tax break in recognition of their community service. By removing these payments from taxable income, the bill aims to provide a modest financial incentive for community members to volunteer with local auxiliary police forces.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A5779