Relates to increasing the volunteer firefighters' and ambulance workers' credit; increases the amount of the credit from $200 to $500 for single filers and from $400 to $1,000 for spouses filing jointly.
STATE OF NEW YORK
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3169
2025-2026 Regular Sessions
IN SENATE
January 24, 2025
___________
Introduced by Sens. FELDER, TEDISCO, WEBER -- read twice and ordered
printed, and when printed to be committed to the Committee on Budget
and Revenue
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
2 by 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 and before January first, two thousand twenty-six, a resident taxpayer
9 who serves as an active volunteer firefighter as defined in subdivision
10 one of section two hundred fifteen of the general municipal law or as a
11 volunteer ambulance worker as defined in subdivision fourteen of section
12 two hundred nineteen-k of the general municipal law shall be allowed a
13 credit against the tax imposed by this article equal to two hundred
14 dollars. For taxable years beginning on and after January first, two
15 thousand twenty-six, a resident taxpayer who serves as an active volun-
16 teer firefighter as defined in subdivision one of section two hundred
17 fifteen of the general municipal law or as a volunteer ambulance worker
18 as defined in subdivision fourteen of section two hundred nineteen-k of
19 the general municipal law shall be allowed a credit against the tax
20 imposed by this article equal to five hundred dollars. In order to
21 receive this credit a volunteer firefighter or volunteer ambulance work-
22 er must have been active for the entire taxable year for which the cred-
23 it is sought.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03849-01-5
S. 3169 2
1 (2) If a taxpayer receives a real property tax exemption relating to
2 such service under title two of article four of the real property tax
3 law, such taxpayer shall not be eligible for this credit; provided,
4 however (A) if the taxpayer receives such real property tax exemption in
5 the two thousand seven taxable year as a result of making application
6 therefor in a prior year or (B) if the taxpayer notifies [his or her]
7 their assessor in writing by December thirty-first, two thousand seven
8 of the taxpayer's intent to discontinue such real property tax exemption
9 by not re-applying for such real property tax exemption by the next
10 taxable status date, such taxpayer shall be eligible for this credit for
11 the two thousand seven taxable year.
12 (3) In the case of [a husband and wife] spouses who file a joint
13 return and who both individually qualify for the credit under this
14 subsection for taxable years beginning on and after January first, two
15 thousand seven and before January first, two thousand twenty-six, the
16 amount of the credit allowed shall be four hundred dollars. For taxable
17 years beginning on and after January first, two thousand twenty-six, the
18 amount of the credit shall be one thousand dollars.
19 (4) If the amount of the credit allowed under this subsection for any
20 taxable year shall exceed the taxpayer's tax for such year, the excess
21 shall be treated as an overpayment of tax to be credited or refunded in
22 accordance with the provisions of section six hundred eighty-six of this
23 article, provided, however, that no interest shall be paid thereon.
24 § 2. This act shall take effect immediately.
