NY A06790

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
03/14/2025

In Committee
05/14/2026

Crossed Over
05/14/2026

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, expands tax benefits for active volunteer firefighters and volunteer ambulance workers in New York State. Starting with taxable years beginning on or after January 1, 2026, these volunteers will be eligible for an increased state income tax credit of $800, up from the current $200. For married couples filing jointly where both spouses qualify, the credit will increase to $1,600. Crucially, for taxable years beginning on or after January 1, 2026, volunteers will be able to receive this tax credit even if they also receive a real property tax exemption for their service, removing a previous restriction. The bill also makes technical amendments to the real property tax law to broaden the types of local government entities that can be served by volunteer fire companies and ambulance services for the purpose of granting exemptions.

Committee Categories

Budget and Finance

Sponsors (59)

Karen McMahon (D)*, Joe Angelino (R), Didi Barrett (D), Anil Beephan Jr. (R), Scott Bendett (R), Sam Berger (D), Ken Blankenbush (R), Jake Blumencranz (R), Karl Brabenec (R), Harry Bronson (D), Chris Burdick (D), Pat Burke (D), Marianne Buttenschon (D), Patrick Carroll (D), Michael Cashman (D), Patrick Chludzinski (R), Sarah Clark (D), William Conrad (D), Joe DeStefano (R), Dave DiPietro (R), Chris Eachus (D), Simcha Eichenstein (D), Jeff Gallahan (R), Scott Gray (R), Judy Griffin (D), Steve Hawley (R), Andrew Hevesi (D), Jonathan Jacobson (D), Rebecca Kassay (D), Paula Kay (D), Anna Kelles (D), Charles Lavine (D), John Lemondes (R), Dana Levenberg (D), Jen Lunsford (D), Donna Lupardo (D), Brian Manktelow (R), John McDonald (D), Angelo Morinello (R), Kwani O'Pharrow (D), Steve Otis (D), Stacey Pheffer Amato (D), Gabriella Romero (D), Angelo Santabarbara (D), Thomas Schiavoni (D), Rebecca Seawright (D), Joseph Sempolinski (R), Maryjane Shimsky (D), Jo Anne Simon (D), Matt Simpson (R), Doug Smith (R), Robert Smullen (R), Phil Steck (D), Steve Stern (D), Chris Tague (R), Aron Wieder (D), Carrie Woerner (D), Kalman Yeger (D), Stefani Zinerman (D),

Last Action

REFERRED TO BUDGET AND REVENUE (on 05/14/2026)

Official Document

https://www.nysenate.gov/legislation/bills/2025/A6790

(2 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.nysenate.gov/legislation/bills/2025/A6790
BillText	https://assembly.state.ny.us/leg/?default_fld=&bn=A06790&term=2025&Summary=Y&Actions=Y&Text=Y&Committee%26nbspVotes=Y&Floor%26nbspVotes=Y#A06790A
BillText	https://assembly.state.ny.us/leg/?default_fld=&bn=A06790&term=2025&Summary=Y&Actions=Y&Text=Y&Committee%26nbspVotes=Y&Floor%26nbspVotes=Y#A06790

Bill	Bill Name	Last Action	Type
A07524	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	print number 7524a	Reintroduced
S06233	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	PRINT NUMBER 6233A	Same As

Bill > A06790

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (59)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary