Bill > S06019

This bill repeals a specific provision in New York state tax law that previously restricted volunteer firefighters and ambulance workers from receiving both a real property tax exemption and an income tax credit for their volunteer service. Currently, these volunteers could receive one benefit but not both, which limited their potential financial recognition for community service. By eliminating paragraph 2 of subsection (e-1) of section 606 of the tax law, the bill will allow these emergency service volunteers to potentially receive both the property tax exemption and the income tax credit. The legislation is designed to take effect on January 1, 2026, which means it will apply to taxable years beginning on or after that date, providing more comprehensive financial support for volunteer emergency service workers who contribute significantly to their local communities' safety and emergency response capabilities.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S6019