Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.
STATE OF NEW YORK
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3468
2025-2026 Regular Sessions
IN SENATE
January 27, 2025
___________
Introduced by Sens. HELMING, TEDISCO -- read twice and ordered printed,
and when printed to be committed to the Committee on Investigations
and Government Operations
AN ACT to amend the tax law, in relation to providing for a credit
against personal income tax for volunteer firefighters who complete
qualifications to become a training instructor
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 (e-3) to read as follows:
3 (e-3) Volunteer firefighter instructor certification credit. For
4 taxable years beginning on and after January 1, 2025, a volunteer fire-
5 fighter who completes the minimum qualifications for instructor certif-
6 ication as outlined in New York state codes, rules and regulations Title
7 19, Section 426.4, in this state, there shall be allowed a credit
8 against income tax owed by such person in an amount which is equal to
9 the sum of five hundred dollars or the total amount of the tax owed by
10 the taxpayer if less than five hundred dollars, whichever is lower.
11 § 2. This act shall take effect on the first of January next succeed-
12 ing the date on which it shall have become a law and shall apply to
13 taxable years beginning on or after such date. Effective immediately,
14 the addition, amendment and/or repeal of any rule or regulation neces-
15 sary for the implementation of this act on its effective date are
16 authorized to be made and completed on or before such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07345-01-5
