New York 2025-2026 Regular Session

New York Assembly Bill A03114

Introduced
1/23/25  
Refer
1/23/25  

Caption

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.

Summary

Bill A03114 proposes to amend the New York tax law to increase the tax credit available to volunteer firefighters and ambulance workers. Currently, these individuals receive a credit of $200, which will be raised to $500 for single filers and from $400 to $1,000 for spouses filing jointly, effective for taxable years beginning on or after January 1, 2026. The bill aims to provide greater financial support to those who serve in these critical volunteer roles, recognizing their contributions to public safety and emergency services.

Impact

If enacted, this bill will significantly enhance the financial benefits available to volunteer firefighters and ambulance workers in New York. The increase in tax credits may encourage more individuals to participate in these volunteer roles, potentially improving the availability of emergency services in communities. The bill also modifies eligibility criteria regarding real property tax exemptions, ensuring that those who qualify for both benefits can receive the tax credit under certain conditions.

Sentiment

The sentiment surrounding Bill A03114 appears to be supportive, as it addresses the financial challenges faced by volunteer emergency service workers. Discussions suggest a recognition of the importance of these volunteers in maintaining community safety and the need for adequate compensation for their service. However, specific voting history and committee discussions are not available to provide a comprehensive view of all opinions.

Contention

While the general sentiment is positive, there may be contention regarding the funding implications of increasing tax credits. Some legislators may express concerns about the potential impact on state revenues and the prioritization of funding for volunteer services versus other state needs. Additionally, the eligibility criteria related to real property tax exemptions could spark debate among those who believe it complicates access to the credit.

Companion Bills

NY S03169

Same As 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.

Previously Filed As

NY S02048

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.

NY S03169

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.

NY A00516

Increases the volunteer firefighters' and ambulance workers' credit.

NY S05837

Increases the volunteer firefighters' and ambulance workers' credit.

NY S09136

Provides annual vehicular access for New York state's active volunteer firefighters and active volunteer ambulance workers and their immediate family at any state park or recreational facility.

NY A09690

Extends tuition free course benefits to volunteer firefighters or voluntary ambulance workers; authorizes the board of trustees of the state university to regulate the conferral of such benefits.

NY A08657

Extends the effectiveness of certain sections of law relating to real property tax exemptions for real property owned by volunteer firefighters and volunteer ambulance workers.

NY S08409

Extends the effectiveness of certain sections of law relating to real property tax exemptions for real property owned by volunteer firefighters and volunteer ambulance workers.

NY SB00373

An Act Allowing A Personal Income Tax Deduction For Stipends Paid To Volunteer Firefighters, Volunteer Fire Police Officers And Volunteer Ambulance Members.

NY S05432

Increases benefits for volunteer firefighters and volunteer ambulance workers.

Similar Bills

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