Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500; must be in good standing for a minimum of five years and maintain continued eligibility.
STATE OF NEW YORK
________________________________________________________________________
1064
2025-2026 Regular Sessions
IN ASSEMBLY
January 8, 2025
___________
Introduced by M. of A. ANGELINO, BENDETT, BRABENEC, K. BROWN, DeSTEFANO,
DURSO, LEMONDES, MANKTELOW, McDONOUGH, MIKULIN, MILLER, MORINELLO,
SMULLEN, TAGUE -- read once and referred to the Committee on Ways and
Means
AN ACT to amend the tax law, in relation to providing for a credit
against personal income tax for volunteer firefighters and members of
volunteer ambulance corps
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 606 of the tax law is amended by adding a new
2 subsection (qqq) to read as follows:
3 (qqq) Volunteer firefighters and members of volunteer ambulance corps
4 service credit. In the case of a member of a volunteer fire department
5 or a member of a volunteer ambulance corps who has been a member in good
6 standing with a volunteer department for a minimum of five years and who
7 maintains continuous eligibility, in this state, there shall be allowed
8 a credit against any income tax owed by such member in an amount which
9 is equal to the sum of two thousand five hundred dollars or the total
10 amount of the tax owed by the taxpayer if less than two thousand five
11 hundred dollars, whichever is lower.
12 § 2. This act shall take effect on the first of January next succeed-
13 ing the date on which it shall have become a law and shall apply to
14 taxable years beginning on or after such date. Effective immediately the
15 commissioner of taxation and finance is authorized to promulgate any and
16 all rules and regulations and take any other measures necessary to
17 implement this act on its effective date on or before such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02694-01-5
