BILL NUMBER: S6233
SPONSOR: MARTINEZ
 
TITLE OF BILL:
An act to amend the tax law and the real property tax law, in relation
to tax credits for volunteer firefighters and volunteer ambulance work-
ers
 
PURPOSE:
This bill increases the volunteer firefighters' and ambulance workers'
personal income tax credit from $200 to $800 for eligible individuals
and from $400 to $1600 for eligible married joint filers.
 
SUMMARY OF PROVISIONS:
Section 1. amends subsection (e-1) of section 606 of the tax law to add
that for taxable years beginning on and after January 1st, 2025, a
taxpayer who serves as an active volunteer firefighter or ambulance
worker shall be allowed a credit against their state taxes equal to
$800. For married couple who file a joint return and both individually
qualify, they shall be allowed a credit of $1600.
Section 2. Makes a technical amendment to the opening paragraph of
subdivision 2 of Section 466-a of the real property tax law, as added by
Chapter 670 of the Laws of 2022, so the residency language is consistent
with that in subdivision 1 of Section 466-a.
Section 3. Effective date.
 
JUSTIFICATION:
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 has not been raised since its
enactment.
According to a study by the Firemen's Association of the State of New
York, volunteer firefighters alone save New York State more than $4.7
billion each year.
There are 20,000 less volunteer firefighters today than there were in
New York State 20 years ago. Raising this tax credit will be a crit-
ically important recruitment and retention tool for our local depart-
ments and help to bolster volunteer ranks for every single fire depart-
ment across the State and recognize the invaluable service these men and
women provide to our citizens and communities.
This increase was a recommendation of the Volunteer Firefighter Recruit-
ment and Retention Task Force convened by the State Department of Home-
land Security and Emergency Services in 2022.
 
FISCAL IMPLICATIONS:
TBD
 
EFFECTIVE DATE:
This act shall take effect on the first of April next succeeding the
date on which it shall have become a law.