New York 2025-2026 Regular Session

New York Senate Bill S03169

Introduced
1/24/25  

Caption

Relates to increasing the volunteer firefighters' and ambulance workers' credit; increases the amount of the credit from $200 to $500 for single filers and from $400 to $1,000 for spouses filing jointly.

Summary

Bill S03169 proposes an amendment to the New York tax law that increases the tax credit available to volunteer firefighters and ambulance workers. Currently, these individuals can receive a credit of $200 for single filers and $400 for spouses filing jointly. The bill seeks to raise these amounts to $500 and $1,000, respectively, for taxable years beginning on or after January 1, 2026. The intent of the bill is to provide greater financial support to those who serve in these critical volunteer roles, recognizing their contributions to community safety and emergency response.

Impact

If enacted, this bill will modify existing tax law to enhance the financial benefits for volunteer firefighters and ambulance workers in New York. The increase in the tax credit aims to incentivize volunteerism in emergency services, potentially leading to an increase in the number of active volunteers. This change may also affect local governments and their budgets, as it could lead to a decrease in tax revenue from individuals who qualify for the increased credits.

Sentiment

The sentiment surrounding Bill S03169 appears to be positive, as it addresses the financial needs of volunteer emergency responders. Discussions indicate a recognition of the importance of these roles in communities, and the proposed increase in tax credits is seen as a necessary step to support and encourage volunteer service. However, there may be concerns regarding the fiscal implications for the state budget.

Contention

One notable point of contention may arise from the eligibility criteria for the tax credit, particularly regarding those who also receive a real property tax exemption. Some lawmakers may argue that this dual eligibility could complicate the tax system or lead to unintended consequences. Additionally, there may be differing opinions on the overall impact of increasing the credit on state finances.

Companion Bills

NY A03114

Same As Relates to increasing the volunteer firefighters' and ambulance workers' credit; increases the amount of the credit from $200 to $500 for single filers and from $400 to $1,000 for spouses filing jointly.

Previously Filed As

NY S02048

Relates to increasing the volunteer firefighters' and ambulance workers' credit; increases the amount of the credit from $200 to $500 for single filers and from $400 to $1,000 for spouses filing jointly.

NY A03114

Relates to increasing the volunteer firefighters' and ambulance workers' credit; increases the amount of the credit from $200 to $500 for single filers and from $400 to $1,000 for spouses filing jointly.

NY A00516

Increases the volunteer firefighters' and ambulance workers' credit.

NY S05837

Increases the volunteer firefighters' and ambulance workers' credit.

NY S09136

Provides annual vehicular access for New York state's active volunteer firefighters and active volunteer ambulance workers and their immediate family at any state park or recreational facility.

NY A09690

Extends tuition free course benefits to volunteer firefighters or voluntary ambulance workers; authorizes the board of trustees of the state university to regulate the conferral of such benefits.

NY A08657

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.

NY S08409

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.

NY SB00373

An Act Allowing A Personal Income Tax Deduction For Stipends Paid To Volunteer Firefighters, Volunteer Fire Police Officers And Volunteer Ambulance Members.

NY S05432

Increases benefits for volunteer firefighters and volunteer ambulance workers.

Similar Bills

MO HB3115

Modifies provisions governing homestead property tax credits

MO SB1023

Modifies provisions relating to funding for certain libraries

MO HB1621

Authorizes public library districts in various counties to submit a sales tax to voters

MO HB2433

Authorizes a transient guest tax for tourism purposes in Lexington

MO HB2434

Authorizes a transient guest tax for tourism purposes in Richmond

MO SB3

Modifies provisions relating to taxation

MO HB2755

Modifies several provisions relating to property taxes

MO SB919

Modifies provisions relating to property taxes