NY S06233

Bill

Provides that for taxable years beginning on and after January first, two thousand twenty-six, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, vil

Introduced
03/07/2025

In Committee
01/07/2026

Crossed Over
06/10/2025

Passed

Dead

Introduced Session

2025-2026 General Assembly

Bill Summary

AN ACT to amend the tax law and the real property tax law, in relation to tax credits for volunteer firefighters and volunteer ambulance workers

AI Summary

This bill, effective April 1st following its enactment, amends tax laws to provide increased benefits for volunteer firefighters and ambulance workers. Starting January 1, 2026, resident taxpayers who actively serve as volunteer firefighters or ambulance workers will receive an $800 tax credit, a significant increase from the current $200 credit. For married couples filing jointly who both qualify, the credit will be $1,600. Importantly, for taxable years beginning on or after January 1, 2026, individuals will be eligible for this tax credit even if they also receive a real property tax exemption related to their volunteer service, a restriction that previously applied. The bill also makes a technical amendment to real property tax law regarding the geographic areas covered by volunteer services for exemption purposes.

Committee Categories

Budget and Finance

Sponsors (16)

Monica Martinez (D)*, Jamaal Bailey (D), April Baskin (D), George Borrello (R), Patrick Gallivan (R), Pete Harckham (D), Michelle Hinchey (D), Robert Jackson (D), Mario Mattera (R), Dean Murray (R), Peter Oberacker (R), Steve Rhoads (R), Rob Rolison (R), Christopher Ryan (D), Lea Webb (D), Bill Weber (R),

Last Action

PRINT NUMBER 6233A (on 05/04/2026)

Official Document

https://www.nysenate.gov/legislation/bills/2025/S6233

(2 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.nysenate.gov/legislation/bills/2025/S6233
BillText	https://assembly.state.ny.us/leg/?default_fld=&bn=S06233&term=2025&Summary=Y&Actions=Y&Text=Y&Committee%26nbspVotes=Y&Floor%26nbspVotes=Y#S06233A
BillText	https://assembly.state.ny.us/leg/?default_fld=&bn=S06233&term=2025&Summary=Y&Actions=Y&Text=Y&Committee%26nbspVotes=Y&Floor%26nbspVotes=Y#S06233

Bill	Bill Name	Last Action	Type
A06790	Provides that for taxable years beginning on and after January first, two thousand twenty-six, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, vil	REFERRED TO BUDGET AND REVENUE	Same As
S07286	Provides that for taxable years beginning on and after January first, two thousand twenty-four, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, vi	referred to ways and means	Reintroduced

Bill > S06233

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (16)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary