Provides that for taxable years beginning on and after January first, two thousand twenty-six, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.
This bill increases the state personal income tax credit for active volunteer firefighters and volunteer ambulance workers. Under current law, eligible resident taxpayers may claim a $200 credit; the bill raises that amount to $800 for taxable years beginning on or after January 1, 2026. For married spouses filing jointly, the combined credit would increase from $400 to $1,600 if both spouses separately qualify. The bill also keeps the requirement that the volunteer must have been active for the entire taxable year.
The measure also revises the interaction between the income tax credit and the local real property tax exemption for volunteer service. For taxable years beginning before January 1, 2026, a taxpayer generally cannot receive both benefits at the same time, subject to existing transition rules. Beginning in 2026, however, a taxpayer may claim the income tax credit even if they also receive the related real property tax exemption. In addition, the bill expands the real property tax exemption language to clarify that eligible volunteers may reside in a city, village, town, school district, special district, fire district, or county served by the volunteer organization.
The bill’s impact on state law is to amend both the Tax Law and the Real Property Tax Law. It directly affects resident volunteer firefighters and volunteer ambulance workers, and indirectly affects local assessors and taxing jurisdictions that administer the property tax exemption. By increasing the credit and allowing concurrent receipt of the property tax exemption, the bill would provide greater financial support to volunteer emergency responders and may make volunteer service more attractive.
The general sentiment reflected by the bill text and sponsorship is supportive of volunteer emergency services, with the legislation framed as a benefit enhancement for firefighters and ambulance workers. No committee transcript or vote record was provided, so there is no recorded debate or roll-call sentiment to assess beyond the bill’s pro-volunteer structure.
No specific points of contention are documented in the provided materials. The main policy change that could draw attention is the increased fiscal cost of the larger credit and the decision to allow both the income tax credit and the property tax exemption to be claimed together starting in 2026. The bill also updates gendered wording to gender-neutral language and broadens the residency description for the property tax exemption.
Amends Tax Law section 606 and Real Property Tax Law section 466-a to increase the volunteer firefighter/ambulance worker income tax credit from $200 to $800 beginning in 2026, increase the joint-filer credit from $400 to $1,600 when both spouses qualify, and allow the credit to be claimed even when the taxpayer also receives the related real property tax exemption. It also expands and clarifies the residency language for the property tax exemption to include school districts, special districts, fire districts, and counties.
The bill appears broadly favorable to volunteer firefighters and volunteer ambulance workers, reflecting a supportive stance toward volunteer emergency services and local public safety staffing. Because no committee transcript or vote history was provided, there is no evidence of formal opposition or recorded debate in the supplied materials.
No explicit contention is documented in the provided record. Potential areas of concern are the increased state revenue cost from raising the credit, the policy change allowing simultaneous receipt of the income tax credit and property tax exemption beginning in 2026, and the broader eligibility language for the property tax exemption. These issues would most likely be of interest to fiscal analysts, local governments, and tax administrators.