A1064 • 2025

Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500

Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Joe Angelino
Last action: 2026-06-04
Official status: In Assembly Committee
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500

Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500 Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500; must be in good standing for a minimum of five years and maintain continued eligibility.

What This Bill Does

Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500 Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500; must be in good standing for a minimum of five years and maintain continued eligibility.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-06-04 Assembly
HELD FOR CONSIDERATION IN WAYS AND MEANS
2026-04-22 Assembly
MOTION TO DISCHARGE LOST
2026-01-07 Assembly
REFERRED TO WAYS AND MEANS
2025-01-08 Assembly
REFERRED TO WAYS AND MEANS

Official Summary Text

Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500
Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500; must be in good standing for a minimum of five years and maintain continued eligibility.

Current Bill Text

Read the full stored bill text

S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          1064

                               2025-2026 Regular Sessions

                                  I N  A S S E M B L Y

                                     January 8, 2025
                                       ___________

        Introduced by M. of A. ANGELINO, BENDETT, BRABENEC, K. BROWN, DeSTEFANO,
          DURSO,  LEMONDES,  MANKTELOW,  McDONOUGH,  MIKULIN, MILLER, MORINELLO,
          SMULLEN, TAGUE -- read once and referred to the Committee on Ways  and
          Means

        AN  ACT  to  amend  the  tax  law, in relation to providing for a credit
          against personal income tax for volunteer firefighters and members  of
          volunteer ambulance corps

          THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
        BLY, DO ENACT AS FOLLOWS:

     1    Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
     2  subsection (qqq) to read as follows:
     3    (QQQ)  VOLUNTEER FIREFIGHTERS AND MEMBERS OF VOLUNTEER AMBULANCE CORPS
     4  SERVICE CREDIT. IN THE CASE OF A MEMBER OF A VOLUNTEER  FIRE  DEPARTMENT
     5  OR A MEMBER OF A VOLUNTEER AMBULANCE CORPS WHO HAS BEEN A MEMBER IN GOOD
     6  STANDING WITH A VOLUNTEER DEPARTMENT FOR A MINIMUM OF FIVE YEARS AND WHO
     7  MAINTAINS  CONTINUOUS ELIGIBILITY, IN THIS STATE, THERE SHALL BE ALLOWED
     8  A CREDIT AGAINST ANY INCOME TAX OWED BY SUCH MEMBER IN AN  AMOUNT  WHICH
     9  IS  EQUAL  TO  THE SUM OF TWO THOUSAND FIVE HUNDRED DOLLARS OR THE TOTAL
    10  AMOUNT OF THE TAX OWED BY THE TAXPAYER IF LESS THAN  TWO  THOUSAND  FIVE
    11  HUNDRED DOLLARS, WHICHEVER IS LOWER.
    12    §  2. This act shall take effect on the first of January next succeed-
    13  ing the date on which it shall have become a  law  and  shall  apply  to
    14  taxable years beginning on or after such date. Effective immediately the
    15  commissioner of taxation and finance is authorized to promulgate any and
    16  all  rules  and  regulations  and  take  any other measures necessary to
    17  implement this act on its effective date on or before such date.


         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02694-01-5