BILL NUMBER: S3169
SPONSOR: FELDER
 
TITLE OF BILL:
An act to amend the tax law, in relation to increasing the volunteer
firefighters' and ambulance workers' credit
 
PURPOSE:
This bill increases the volunteer firefighters' and ambulance workers'
personal income tax credit from $200 to $500 for eligible individuals
and from $400 to $1000 for eligible married joint filers.
 
SUMMARY OF PROVISIONS:
Section one amends subsection (e-1) of section 606 of the tax law to add
that for taxable years beginning on and after January 1st, 2024, a
taxpayer who serves as an active volunteer firefighter or ambulance
worker shall be allowed a credit against their state taxes equal to
$500. For married couple who file a joint return and both individually
qualify, they shall be allowed a credit of $1000.
Section two provides for the effective date.
 
JUSTIFICATION:
Our volunteer firefighters and ambulance workers are on call 24 hours a
day, 7 days a week. No matter the weather, the conditions or the time of
day, these extraordinary individuals answer the call to keep their
neighbors and communities safe. Volunteer firefighters and ambulance
workers put their lives on the line every day, while selflessly serving
their communities with heroic commitment and dedication.
In 2007, the State Legislature and the Governor enacted the volunteer
firefighters' and ambulance workers' tax credit, where active volunteer
firefighters and volunteer ambulance workers are entitled to state
income tax credit of $200. This tax credit is a small price to pay for
the tremendous cost savings that volunteer first responders provide to
our communities and state. According to a study by the Firemen's Associ-
ation of the State of New York, volunteer firefighters alone save New
York State more than $3 billion each year.
Unfortunately, the volunteer firefighters' and ambulance workers' tax
credit has remained unchanged since this legislation was originally
enacted in 2007. EMS and Fire department membership has been declining
in recent years and these incentives can be used as a tool to increase
recruitment, while continue to recognize the invaluable services volun-
teer first responders provide.
 
PRIOR LEGISLATIVE HISTORY:
2019-2020: S.6802 - Referred to budget and revenue committee
2021-2022: S.4889 - Referred to budget and revenue committee
2023-2024: S.2048 - Reported from budget and revenue committee
 
FISCAL IMPLICATIONS:
To be determined
 
EFFECTIVE DATE:
Immediate and shall apply to taxable years beginning on or after January
1, 2024.
 
EFFECTIVE DATE:
This act would take effect immediately.