New York 2025-2026 Regular Session

New York Senate Bill S03168

Introduced
1/24/25  

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 S03168 proposes to amend the New York tax law by establishing a tax credit for residents who volunteer at certain nonprofit organizations. Specifically, the bill allows a credit of $200 for individuals who complete at least 25 hours of service during the taxable year for a 501(c)(3) organization or an organization affiliated with NY Cares or NY Service. If both spouses qualify for the credit and file jointly, they can receive a total credit of $400. The bill also stipulates that individuals receiving a real property tax exemption for their volunteer service are ineligible for this credit unless they notify their assessor of their intent to discontinue the exemption.

Impact

If enacted, this bill would create a new tax incentive aimed at encouraging volunteerism in New York State. It would specifically benefit active volunteers by providing them with a financial credit that could reduce their overall tax liability. The implementation of this credit may lead to increased participation in volunteer activities, particularly in organizations that serve the community. Additionally, it could affect the state's tax revenue, depending on the number of taxpayers who qualify for and utilize the credit.

Sentiment

The sentiment surrounding Bill S03168 appears to be generally positive, as it seeks to promote community service and support for nonprofit organizations. During discussions, proponents have emphasized the importance of volunteerism and the potential positive impact on community engagement. However, there may be concerns regarding the fiscal implications of the tax credit and its effectiveness in increasing volunteer participation.

Contention

Notable points of contention include the eligibility criteria for the tax credit, particularly the exclusion of individuals who receive a real property tax exemption for their volunteer work. Some stakeholders may argue that this exclusion could discourage certain volunteers from participating, while others may support it as a means to prevent double-dipping on tax benefits. Additionally, there may be discussions about the overall cost to the state budget and whether the tax credit will effectively incentivize more volunteer hours.

Companion Bills

NY A03495

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 A03495

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 A4987

Concerns PTSD counseling services provided by certain veteran organizations.

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 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 AB2649

Youth service organizations: parent volunteers.

NY S09306

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.

Similar Bills

No similar bills found.