Provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers who have qualifying service in the taxable year for which such exemption is sought.
Summary
S00298 would amend New York’s Tax Law to create a state income tax exemption for residents who perform qualifying service as volunteer firefighters, volunteer ambulance workers, or members of volunteer emergency medical services personnel squads. The exemption would apply to taxable years beginning after January 1, 2026, and would exempt gross income from state tax even if that income is still taxable for federal purposes.
To qualify, an individual must have at least one year of membership in good standing with a volunteer fire department or ambulance service, complete all required state training, be certified by the county’s chief emergency service coordinator, and attend at least 55 percent of the department’s or service’s activities during the year. The bill is framed as a targeted tax benefit for emergency volunteers who provide local public safety and medical response services.
Impact
The bill would add a new exemption to the Tax Law for certain volunteer emergency responders, reducing state taxable income for eligible firefighters, ambulance workers, and EMS volunteers beginning in 2026. It would not alter federal tax treatment, but it would change how New York calculates state income tax for qualifying residents and could reduce state tax revenue to the extent the exemption is claimed. The measure would also create administrative and certification requirements tied to volunteer service, training, and attendance, affecting both taxpayers and local emergency service organizations.
Sentiment
The available context suggests generally favorable sentiment toward the bill, as it is sponsored by multiple senators and appears aimed at supporting volunteer emergency responders. No committee transcript or recorded vote is provided, so there is no direct evidence of opposition or debate in the supplied materials. The bill’s framing indicates it is intended as a recognition and retention incentive for volunteers who help staff fire and ambulance services, especially in communities that rely on them.
Contention
The main potential points of contention are likely to be the fiscal cost of the exemption, the fairness of granting a tax benefit to one class of workers, and the administrative burden of verifying eligibility. The bill’s qualifying-service standard is relatively specific, requiring one year of membership, completed training, county certification, and 55 percent attendance, which could be viewed as necessary to prevent abuse but also as potentially difficult for some volunteers to meet. Because no discussion transcript or vote record is included, no explicit objections or supporters beyond the listed sponsors can be identified from the provided materials.
Same As
Provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers who have qualifying service in the taxable year for which such exemption is sought.
Provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers who have qualifying service in the taxable year for which such exemption is sought.
Provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers who have qualifying service in the taxable year for which such exemption is sought.
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.
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.
Provides an exemption from real property taxes for real property owned by an incorporated association of present or former volunteer firefighters, an incorporated volunteer fire company or fire department which is leased to an ambulance company exclusively used and occupied by such ambulance company for ambulance purposes.
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.
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.