New York 2025-2026 Regular Session

New York Senate Bill S03468

Introduced
1/27/25  
Refer
1/27/25  

Caption

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.

Summary

Bill S03468 proposes an amendment to the New York tax law to establish a personal income tax credit for volunteer firefighters who achieve instructor certification. The credit will be applicable for taxable years starting January 1, 2025, and will provide a maximum benefit of $500, or the total tax owed if it is less than $500. This initiative aims to incentivize volunteer firefighters to pursue further qualifications, thereby enhancing the training and effectiveness of fire services in the state.

Impact

The bill will introduce a new subsection to Section 606 of the New York tax law, specifically targeting volunteer firefighters. By providing a financial incentive through tax credits, the legislation is expected to encourage more individuals to become certified instructors, which could lead to improved training programs for volunteer firefighters across New York. This could potentially enhance public safety and operational readiness of fire departments.

Sentiment

The sentiment surrounding Bill S03468 appears to be generally positive, as it seeks to support volunteer firefighters, a vital community service. However, the lack of voting history and committee discussions makes it difficult to gauge any opposition or detailed public sentiment at this stage.

Contention

While there are no recorded votes or committee discussions available to highlight specific points of contention, potential concerns could arise regarding the fiscal impact of the tax credit on state revenues or the adequacy of the certification process for instructors. Stakeholders may also debate the effectiveness of such incentives in attracting and retaining volunteer firefighters.

Companion Bills

NY A04496

Same As Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.

Previously Filed As

NY S03441

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.

NY A04496

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.

NY S08911

Increases the amount of the credit against taxes for long-term care insurance from twenty to forty percent and from one thousand five hundred dollars to two thousand five hundred dollars.

NY A05792

Increases the monetary penalties for the crimes of aggravated harassment in the first or second degrees or for discrimination; provides that such penalty shall be not less than five hundred dollars nor more than twenty-five hundred dollars for the first violation and not less than twenty-five hundred dollars nor more than twelve thousand five hundred dollars for each subsequent violation.

NY A05805

Establishes a tax credit for full-time nurses and a tax credit for teaching nurses; provides that the amount of such credit shall be five hundred dollars.

NY S04183

Establishes a personal income tax credit for taxpayers who donate blood to a blood bank four or more times in a year; specifies such tax credit to be five hundred dollars.

NY A00862

Prohibits the taking of zoo, petting zoo, carnival or circus animals; provides that violations shall be punishable by a fine of not less than five hundred dollars nor more than two thousand dollars.

NY A07950

Provides that the penalty for the abandonment of animals is a misdemeanor, punishable by imprisonment for not more than one year, or by a fine of not less than five hundred dollars nor more than one thousand dollars, or by both.

NY S09513

Establishes the school supplies education credit to allow a resident taxpayer who is a parent, guardian or other person, lawfully having the care, custody or control of a person who has not yet attained the age of nineteen years, and such person is enrolled in elementary or secondary education in any public school, nonpublic or charter school, board of cooperative educational services, or that receives home instruction, to have a credit equal to the cost of learning materials and school supplies purchased for education purposes during the taxable year, provided that such credit shall not exceed five hundred dollars per student and shall not exceed the total one thousand five hundred dollars per family.

NY A10980

Establishes the school supplies education credit to allow a resident taxpayer who is a parent, guardian or other person, lawfully having the care, custody or control of a person who has not yet attained the age of nineteen years, and such person is enrolled in elementary or secondary education in any public school, nonpublic or charter school, board of cooperative educational services, or that receives home instruction, to have a credit equal to the cost of learning materials and school supplies purchased for education purposes during the taxable year, provided that such credit shall not exceed five hundred dollars per student and shall not exceed the total one thousand five hundred dollars per family.

Similar Bills

No similar bills found.