Provides tax credit to certain volunteer firefighters, volunteer ambulance workers, volunteer reserve forces officers, auxiliary police officers and volunteer emergency medical personnel under certain circumstances.
Summary
This bill would create a new personal income tax credit for New York residents who serve in certain volunteer public-safety roles, including volunteer firefighters, volunteer ambulance workers, volunteer reserve force officers, auxiliary police officers, and volunteer emergency medical services personnel. The credit would begin for taxable years starting on or after January 1, 2027, and would range from $250 for one year of qualifying service up to $2,500 for ten or more consecutive years of qualifying service.
To qualify, an individual must be a member in good standing for at least one year, complete required state training, and be certified by the county’s chief emergency service coordinator as having attended at least 40% of the volunteer department’s activities. If a volunteer fails to meet the qualifying service threshold in a given year, the bill provides that the next qualifying year would restart at the lowest credit amount. The credit would be applied against the state personal income tax imposed under section 601 of the Tax Law and would take effect immediately, though the credit itself would not be available until 2027.
Impact
The bill would amend section 606 of the Tax Law by adding a new refundable or nonrefundable personal income tax credit provision for specified volunteer emergency and public-safety personnel. It would create a new state tax benefit tied to years of consecutive qualifying service and would require county-level certification of participation and state-required training compliance. The measure would affect individual taxpayers who serve in these volunteer roles, as well as local volunteer fire, ambulance, EMS, reserve, and auxiliary police organizations that would need to document service and attendance for certification purposes.
Sentiment
The available context shows no recorded committee debate or votes, so there is no formal legislative record of support or opposition in the materials provided. Based on the bill’s design, the measure appears intended to be supportive of volunteer emergency responders by offering a financial incentive for continued service and retention. The overall tone of the proposal is favorable toward volunteer public-safety personnel.
Contention
The main potential points of contention are administrative burden, eligibility standards, and fiscal cost. The 40% attendance requirement, training completion requirement, and county certification process may be viewed as necessary safeguards by supporters but as barriers by some volunteers or local departments. Legislators concerned about state revenue impacts may also question the cost of providing a multi-tiered credit that increases with years of service, while supporters are likely to argue that the credit helps recruit and retain essential volunteers in underserved communities.
An Act Allowing A Personal Income Tax Deduction For Stipends Paid To Volunteer Firefighters, Volunteer Fire Police Officers And Volunteer Ambulance Members.
An Act Concerning A Municipal Tax Abatement For Surviving Domestic Partners Of Police Officers, Firefighters And Emergency Medical Technicians And Allowing A Personal Income Tax Deduction For Stipends Paid To Volunteer Firefighters, Volunteer Fire Police Officers And Volunteer Ambulance Members.
Establishes a statewide program to provide free SUNY, CUNY, and community college tuition to active volunteer firefighters, volunteer emergency medical services providers, and volunteer auxiliary police officers.
Expands volunteerism by making use of the databases of statewide aging organizations; institutes volunteer certificate programs which train volunteers and individuals in programs to use the volunteers.
Establishes a statewide program to provide free SUNY, CUNY, and community college tuition to active volunteer firefighters, volunteer emergency medical services providers, and volunteer auxiliary police officers.