New York 2025-2026 Regular Session

New York Assembly Bill A03495

Introduced
1/28/25  
Refer
1/28/25  

Caption

Establishes a tax credit for certain volunteers at 501(c)(3) organizations or organizations affiliated with NY Cares or NY Service who provide at least twenty-five hours of service during the year.

Summary

Bill A03495 proposes to amend the New York tax law by establishing a tax credit for residents who volunteer at least twenty-five hours during the year for qualified organizations, specifically 501(c)(3) entities or those affiliated with NY Cares or NY Service. The credit is set at $200 for individual taxpayers, and for couples filing jointly, the credit doubles to $400. The bill aims to incentivize volunteerism by providing a financial benefit to those who contribute their time to community service.

Impact

If enacted, this bill would introduce a new tax credit that could affect the overall tax liabilities of qualifying volunteers in New York. It would specifically impact the tax law by adding a new subsection to Section 606, potentially increasing the number of individuals engaging in volunteer work. The bill also stipulates conditions under which taxpayers can claim the credit, particularly concerning existing real property tax exemptions, which may lead to changes in how volunteers manage their tax situations.

Sentiment

The general sentiment surrounding Bill A03495 appears to be positive, as it encourages community service and recognizes the contributions of volunteers. However, the lack of voting history and committee discussions makes it difficult to gauge any significant opposition or concerns from lawmakers at this stage.

Contention

Notable points of contention may arise regarding the eligibility criteria for the tax credit, particularly the stipulation that individuals receiving a real property tax exemption cannot also claim this credit unless they meet specific conditions. This could lead to discussions among lawmakers about the fairness and accessibility of the credit for all potential volunteers, especially those who may rely on property tax exemptions.

Companion Bills

NY S03168

Same As Establishes a tax credit for certain volunteers at 501(c)(3) organizations or organizations affiliated with NY Cares or NY Service who provide at least twenty-five hours of service during the year.

Previously Filed As

NY S02046

Establishes a tax credit for certain volunteers at 501(c)(3) organizations or organizations affiliated with NY Cares or NY Service who provide at least twenty-five hours of service during the year.

NY A02658

Establishes a tax credit for certain volunteers at 501(c)(3) organizations or organizations affiliated with NY Cares or NY Service who provide at least twenty-five hours of service during the year.

NY S03168

Establishes a tax credit for certain volunteers at 501(c)(3) organizations or organizations affiliated with NY Cares or NY Service who provide at least twenty-five hours of service during the year.

NY A04414

Allows volunteer firefighters or emergency services personnel to attend training required under 19 NYCRR 426 without being penalized by their employer; creates tax incentives for employing volunteer firefighters or emergency services personnel.

NY A4987

Concerns PTSD counseling services provided by certain veteran organizations.

NY HB671

Establishes a tax credit for donations made to certain organizations serving victims of human trafficking (OR DECREASE GF RV See Note)

NY HB2882

Authorizes a tax credit for charitable contributions to certain organizations providing mental health services to veterans

NY S10437

Provides for salary bonuses for members of the uniformed service with the New York city fire department who retire with at least twenty-five, thirty or thirty-five years of service, including an additional bonus for each year after year twenty-five.

NY H5404

Provides a tax credit for food donations by qualified taxpayers to nonprofit organizations up to five thousand dollars ($5,000) per year.

NY AB2649

Youth service organizations: parent volunteers.

Similar Bills

No similar bills found.