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 (22)

Monica Martinez (D)*, Jake Ashby (R), Jamaal Bailey (D), April Baskin (D), George Borrello (R), Patrick Gallivan (R), Joe Griffo (R), Pete Harckham (D), Pam Helming (R), Michelle Hinchey (D), Robert Jackson (D), Jack Martins (R), Mario Mattera (R), Dean Murray (R), Tom O'Mara (R), Peter Oberacker (R), Tony Palumbo (R), Steve Rhoads (R), Rob Rolison (R), Christopher Ryan (D), Lea Webb (D), Bill Weber (R),

Last Action

SUBSTITUTED BY A6790A (on 06/01/2026)

Taxonomy

Health

‐ Emergency and Pre-Hospital Care

Law, Crime, and Family Issues

‐ Police, Fire, and Law Enforcement

Macroeconomics

‐ Taxation, Tax Policy, and Tax Reform

Official Document

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

(2 Companion Bills)

Version:

Document Type	Source Location	Created
State Bill Page	https://www.nysenate.gov/legislation/bills/2025/S6233	03/07/2025
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	05/04/2026
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	03/07/2025

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	RETURNED TO ASSEMBLY	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 (22)

Last Action

Taxonomy

Health

Law, Crime, and Family Issues

Macroeconomics

Official Document

bill text

bill summary

bill summary

bill summary