Bill > A07969

This bill amends the 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 includable in federal adjusted gross income. The purpose of this legislation appears to be providing financial support and recognition for volunteer firefighters by allowing them to keep more of their training-related compensation. The bill will take effect immediately and will apply to the current taxable year and all future tax years, offering a tax benefit to volunteer firefighters who receive training stipends for their critical community service.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A7969