STATE OF NEW YORK
________________________________________________________________________
516--A
2025-2026 Regular Sessions
IN ASSEMBLY(Prefiled)
January 8, 2025
___________
Introduced by M. of A. WOERNER, JONES, DeSTEFANO, SMULLEN, WALSH,
RIVERA, STIRPE, LEMONDES, WILLIAMS, SAYEGH, RAGA, BOLOGNA -- Multi-
Sponsored by -- M. of A. HAWLEY, MILLER, PALMESANO -- read once and
referred to the Committee on Ways and Means -- committee discharged,
bill amended, ordered reprinted as amended and recommitted to said
committee
AN ACT to amend the tax law, in relation to increasing the volunteer
firefighters' and ambulance workers' credit
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subsection (e-1) of section 606 of the tax law, as added by
2 section 1 of part U of chapter 62 of the laws of 2006, paragraph 2 as
3 amended by chapter 532 of the laws of 2007, paragraph 3 as added and
4 paragraph 4 as renumbered by section 4 of part N of chapter 61 of the
5 laws of 2006, is amended to read as follows:
6 (e-1) Volunteer firefighters' and ambulance workers' credit. (1) For
7 taxable years beginning on and after January first, two thousand seven,
8 a resident taxpayer who serves as an active volunteer firefighter as
9 defined in subdivision one of section two hundred fifteen of the general
10 municipal law or as a volunteer ambulance worker as defined in subdivi-
11 sion fourteen of section two hundred nineteen-k of the general municipal
12 law shall be allowed a credit against the tax imposed by this article
13 equal to two hundred dollars. For taxable years beginning on or after
14 January first, two thousand twenty-seven, such resident taxpayer shall
15 be allowed a credit against the tax imposed by this article equal to one
16 thousand two hundred dollars. In order to receive this credit a volun-
17 teer firefighter or volunteer ambulance worker must have been active for
18 the entire taxable year for which the credit is sought.
19 (2) [If a taxpayer receives a real property tax exemption relating to
20 such service under title two of article four of the real property tax
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01405-02-5
A. 516--A 2
1 law, such taxpayer shall not be eligible for this credit; provided,
2 however (A) if the taxpayer receives such real property tax exemption in
3 the two thousand seven taxable year as a result of making application
4 therefor in a prior year or (B) if the taxpayer notifies his or her
5 assessor in writing by December thirty-first, two thousand seven of the
6 taxpayer's intent to discontinue such real property tax exemption by not
7 re-applying for such real property tax exemption by the next taxable
8 status date, such taxpayer shall be eligible for this credit for the two
9 thousand seven taxable year.
10 (3)] In the case of [a husband and wife] two spouses who file a joint
11 return and who both individually qualify for the credit under this
12 subsection, the amount of the credit allowed shall be two thousand four
13 hundred dollars.
14 [(4)] (3) If the amount of the credit allowed under this subsection
15 for any taxable year shall exceed the taxpayer's tax for such year, the
16 excess shall be treated as an overpayment of tax to be credited or
17 refunded in accordance with the provisions of section six hundred eight-
18 y-six of this article, provided, however, that no interest shall be paid
19 thereon.
20 § 2. This act shall take effect January 1, 2027 and shall apply to
21 taxable years beginning on or after such date. Effective immediately the
22 commissioner of taxation and finance is authorized to promulgate any and
23 all rules and regulations and take any other measures necessary to
24 implement this act on its effective date on or before such date.
