Bill > S06002

This bill amends New York State tax law to exclude certain training stipends received by volunteer firefighters from state income tax. Specifically, the bill adds a new provision to Section 612 of the tax law that exempts training stipends provided under Section 200-aa of the general municipal law from state income taxation, to the extent these stipends are included in the firefighter's federal adjusted gross income. This means that volunteer firefighters who receive financial compensation for training will not have to pay New York State income tax on those specific training stipends, potentially providing a small financial benefit to these critical volunteer emergency service workers. The bill is designed to take effect immediately and will apply to the current and all future taxable years, offering an ongoing tax exemption for volunteer firefighters' training compensation.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S6002