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.
Summary
A04414 would create workplace protections for employees who serve as volunteer firefighters or emergency medical services personnel and need time off for required training. Under the bill, an employee who gives at least two weeks’ notice and whose employer has been notified in writing of the employee’s volunteer status could not be discharged, disciplined, or have wages withheld because of attendance at qualifying training. The leave would be treated as paid leave for the required training hours, and the bill also requires the employee to provide a notarized certification of attendance if the employer requests it.
The bill also creates tax incentives intended to offset the cost to employers of supporting volunteer responders. It adds a corporate franchise tax credit and a personal income tax credit for employers that employ volunteer firefighters or EMS personnel, calculated based on the employee’s hours missed for required training and the employee’s average hourly wage. In addition, local fire districts, fire protection districts, and regional EMS councils would be authorized to grant up to a ten-year property tax exemption to employers claiming the credit, subject to a public hearing and notice requirements.
Impact
The bill would amend the Labor Law, Tax Law, and Town Law. It would add a new Labor Law section protecting volunteer firefighters and EMS personnel from employment penalties for required training absences, while preserving rights under collective bargaining agreements. It would also add new tax credits in the corporate franchise tax and personal income tax provisions for employers of such personnel, and authorize certain local districts and councils to offer related real property tax exemptions. The bill applies to taxable years beginning on or after January 1, 2027, and would affect employers, volunteer fire departments, regional EMS councils, and local taxing authorities.
Sentiment
Based on the bill’s text and the absence of recorded committee debate or votes, the overall sentiment appears supportive of volunteer emergency service participation. The measure is framed as a recruitment and retention tool for volunteer firefighters and EMS personnel by reducing the employment and financial burden of mandatory training. Its structure suggests an effort to balance worker protections, employer notice requirements, and tax relief for affected businesses and local districts.
Contention
The main points of potential contention are the cost and administrative burden on employers and local governments, and the extent to which the bill mandates paid leave for training. Employers may object to being required to pay wages during training absences and to the documentation requirements tied to the leave. Local governments and fire/EMS districts may also scrutinize the proposed tax credits and optional property tax exemptions because they could reduce revenue. The bill attempts to address these concerns by requiring advance notice, limiting the leave to required training, and preserving collective bargaining rights.
Allows volunteer firefighters to attend training required under 19 NYCRR 426 without being penalized by their employer; creates tax incentives for employing volunteer firefighters.
A BILL to amend and reenact § 58.1-322.02 of the Code of Virginia, relating to Virginia taxable income; subtractions; volunteer firefighters and volunteer emergency medical services personnel.
Provides a reduction in insurance premium charges for insured volunteer firefighters and emergency personnel for a 3 year period after successfully completing the emergency vehicle operator's course as part of their training.
Provides cancer screening and treatment for retired volunteer firefighters; defines retired volunteer firefighters; retroactively applies to retired volunteer firefighters.
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.
Requires the office of fire prevention and control to pay training stipends in specific amounts to volunteer firefighters for completion of certain firefighter trainings; provides that if a volunteer fire company pays training stipends to volunteer firefighters in an amount below what is otherwise required to be paid by OFPC, OFPC shall pay the remaining amount.