Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service.
STATE OF NEW YORK
________________________________________________________________________
288
2025-2026 Regular Sessions
IN ASSEMBLY(Prefiled)
January 8, 2025
___________
Introduced by M. of A. BARRETT, SHIMSKY, STERN, BUTTENSCHON, JONES,
BURDICK, McMAHON, CONRAD, PHEFFER AMATO, BENDETT, LUPARDO, SANTABAR-
BARA, LUNSFORD, LEVENBERG, KELLES, JACOBSON, BEEPHAN, DeSTEFANO,
SLATER, MORINELLO, GRAY, MAHER, McDONOUGH, TAGUE, ANGELINO, MIKULIN,
DURSO, SIMPSON, GALLAHAN -- read once and referred to the Committee on
Ways and Means
AN ACT to repeal paragraph 2 of subsection (e-1) of section 606 of the
tax law relating to the effect of the volunteer firefighters' and
ambulance workers' property tax credit on the volunteer firefighters'
and ambulance workers' income tax credit
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph 2 of subsection (e-1) of section 606 of the tax
2 law is REPEALED.
3 § 2. This act shall take effect immediately and shall apply to taxable
4 years beginning on or after January 1, 2026.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00190-01-5
