STATE OF NEW YORK
________________________________________________________________________
9673
IN ASSEMBLY
January 21, 2026
___________
Introduced by M. of A. CASHMAN -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to creating a wage tax credit
for employers who employ New York national guard members, reservists,
volunteer firefighters and EMS personnel
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 210-B of the tax law is amended by adding two new
2 subdivisions 63 and 64 to read as follows:
3 63. Employment of New York national guard and reserve members wage tax
4 credit. (a) Allowance of credit. A taxpayer shall be allowed a credit,
5 in the amount of one thousand five hundred dollars, against the tax
6 imposed by this article for each member of the New York national guard
7 and reserves which it employs. Provided, however, such taxpayer shall
8 comply with the Uniformed Services Employment and Reemployment Rights
9 Act, as found in section 4301 et seq. of title 18 of the United States
10 Code; and provided further that such person shall have been employed for
11 at least six months.
12 (b) Application of credit. The credit allowed under this subdivision
13 for any taxable year shall not reduce the tax due for such year to less
14 than the minimum amount prescribed in paragraph (d) of subdivision one
15 of section two hundred ten of this article. If, however, the amount of
16 credits allowed under this subdivision for any taxable year reduces the
17 tax to such amount, any amount of credit thus not deductible in such
18 taxable year shall be treated as an overpayment of tax to be credited or
19 refunded in accordance with the provisions of section one thousand
20 eighty-six of this chapter. Provided, however, the provisions of
21 subsection (c) of section one thousand eighty-eight of this chapter
22 notwithstanding, no interest shall be paid thereon.
23 64. Employment of volunteer firefighters and emergency medical
24 services (EMS) first responder personnel wage credit. (a) Allowance of
25 credit. A taxpayer shall be allowed a credit of one thousand five
26 hundred dollars, against the tax imposed by this article, for each
27 volunteer firefighter and EMS first responder personnel which it
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01780-03-6
A. 9673 2
1 employs; provided that such person shall have been employed for at least
2 six months.
3 (b) Application of credit. The credit allowed under this subdivision
4 for any taxable year shall not reduce the tax due for such year to less
5 than the minimum amount prescribed in paragraph (d) of subdivision one
6 of section two hundred ten of this article. If, however, the amount of
7 credits allowed under this subdivision for any taxable year reduces the
8 tax to such amount, any amount of credit thus not deductible in such
9 taxable year shall be treated as an overpayment of tax to be credited or
10 refunded in accordance with the provisions of section one thousand
11 eighty-six of this chapter. Provided, however, the provisions of
12 subsection (c) of section one thousand eighty-eight of this chapter
13 notwithstanding, no interest shall be paid thereon.
14 § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
15 of the tax law is amended by adding two new clauses (liii) and (liv) to
16 read as follows:
17 (liii) Employment of NewAmount of credit
18 York nationalunder subdivision
19 guard and reservesixty-three of
20 members creditsection two hundred ten-B
21 under sub-
22 section (www)
23 (liv) Employment of volunteerAmount of credit under
24 firefighters and EMSsubdivision sixty-four of
25 first respondersection two hundred ten-B
26 personnel wage
27 credit under sub-
28 section (xxx)
29 § 3. Section 606 of the tax law is amended by adding two new
30 subsections (www) and (xxx) to read as follows:
31 (www) Employment of New York national guard and reserve member credit.
32 (1) Allowance of credit. A taxpayer shall be allowed a credit, as here-
33 inafter provided, against the tax imposed by this article if they employ
34 New York national guard and reserve members. Provided, however, they
35 shall comply with the Uniformed Services Employment and Reemployment
36 Rights Act, as found in section 4301 et seq. of title 18 of the United
37 States Code; and provided, further that such person shall have been
38 employed for at least six months. The amount of the credit shall be
39 fifteen hundred dollars for each national guard member or reservist
40 employed.
41 (2) Application of credit. If the amount of the credit allowed under
42 this subsection for any taxable year shall exceed the taxpayer's tax for
43 such year, the excess shall be treated as an overpayment of tax to be
44 credited or refunded in accordance with the provisions of section six
45 hundred eighty-six of this article, provided, however, that no interest
46 shall be paid thereon.
47 (3) Carryover. If the amount of credit allowable under this subsection
48 for any taxable year shall exceed the taxpayer's tax for such year, the
49 excess may be carried over to the following year or years, and may be
50 deducted from the taxpayer's tax for such year or years.
51 (xxx) Employment of volunteer firefighters and EMS first responder
52 personnel wage credit. (1) Allowance of credit. A taxpayer shall be
53 allowed a credit, as hereinafter provided, against the tax imposed by
A. 9673 3
1 this article for each volunteer firefighter and EMS first responder
2 personnel which it employs; provided that such person shall have been
3 employed for at least six months. The amount of the credit shall be
4 fifteen hundred dollars for each volunteer firefighter and EMS first
5 responder employed.
6 (2) Application of credit. If the amount of the credit allowed under
7 this subsection for any taxable year shall exceed the taxpayer's tax for
8 such year, the excess shall be treated as an overpayment of tax to be
9 credited or refunded in accordance with the provisions of section six
10 hundred eighty-six of this article, provided, however, that no interest
11 shall be paid thereon.
12 (3) Carryover. If the amount of credit allowable under this subsection
13 for any taxable year shall exceed the taxpayer's tax for such year, the
14 excess may be carried over to the following year or years, and may be
15 deducted from the taxpayer's tax for such year or years.
16 § 4. This act shall take effect immediately and shall apply to taxable
17 years beginning on and after January 1, 2028. Effective immediately the
18 addition, amendment and/or repeal of any rule or regulation necessary
19 for the implementation of this act on its effective date are authorized
20 to be made and completed on or before such date.
