New York 2025-2026 Regular Session

New York Senate Bill S05033

Introduced
2/18/25  
Refer
2/18/25  

Caption

Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service.

Summary

Bill S05033 seeks to repeal a specific provision in New York's tax law that currently prevents volunteer firefighters and ambulance workers from receiving an income tax credit if they already benefit from a real property tax exemption for their service. By eliminating this restriction, the bill aims to provide additional financial relief to these essential community members, acknowledging their contributions and encouraging volunteerism in emergency services.

Impact

If enacted, this bill would amend the current tax law, allowing volunteer firefighters and ambulance workers to receive both the real property tax exemption and the income tax credit. This change could lead to increased financial support for these individuals, potentially enhancing recruitment and retention efforts within volunteer emergency services across New York State.

Sentiment

The sentiment surrounding Bill S05033 appears to be generally positive, with discussions highlighting the importance of supporting volunteer emergency personnel. However, there may be concerns regarding the fiscal implications of providing additional tax benefits, which could lead to debates on budgetary impacts.

Contention

Notable points of contention may arise from fiscal conservatives who argue against increasing tax credits without offsetting budgetary measures. Supporters of the bill, including many in the emergency services community, advocate for the necessity of recognizing and rewarding the service of volunteer firefighters and ambulance workers, emphasizing the critical role they play in public safety.

Companion Bills

NY A02029

Same As Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service.

Previously Filed As

NY A00288

Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service.

NY A02029

Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service.

NY S06019

Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service.

NY S05837

Increases the volunteer firefighters' and ambulance workers' credit.

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 A00516

Increases the volunteer firefighters' and ambulance workers' credit.

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 S00324

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.

NY S00298

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.

NY A05221

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.

Similar Bills

No similar bills found.