Bill > A05782

This bill amends New York state tax law to exclude service awards paid to volunteer firefighters and volunteer ambulance workers from federal adjusted gross income. Specifically, the bill adds a new provision to the tax law that exempts payments made under Article 11-A (for volunteer firefighters) and Article 11-AA (for volunteer ambulance workers) of the General Municipal Law from being counted as taxable income. Service awards are typically modest financial recognitions given to volunteers who provide critical emergency services to their communities, and this legislation aims to provide a tax benefit to these volunteers by making their service awards tax-free. By removing these awards from taxable income, the bill seeks to incentivize and show appreciation for the vital volunteer emergency services that many local communities rely on, potentially making volunteer roles more attractive and supporting the recruitment and retention of these essential workers.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A5782