A4496 • 2025

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor

Taxes

Active

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

Sponsor: Jeff Gallahan
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.

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor 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.

What This Bill Does

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor 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.

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
2026-01-07 Assembly
REFERRED TO WAYS AND MEANS
2025-02-04 Assembly
REFERRED TO WAYS AND MEANS

Official Summary Text

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor
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.

Current Bill Text

Read the full stored bill text

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

                                          4496

                               2025-2026 Regular Sessions

                                  I N  A S S E M B L Y

                                    February 4, 2025
                                       ___________

        Introduced by M. of A. GALLAHAN -- read once and referred to the Commit-
          tee 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  who  complete
          qualifications to become a training instructor

          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 (e-3) to read as follows:
     3    (E-3)  VOLUNTEER  FIREFIGHTER  INSTRUCTOR  CERTIFICATION CREDIT.   FOR
     4  TAXABLE YEARS BEGINNING ON AND AFTER JANUARY 1, 2025, A VOLUNTEER  FIRE-
     5  FIGHTER  WHO COMPLETES THE MINIMUM QUALIFICATIONS FOR INSTRUCTOR CERTIF-
     6  ICATION AS OUTLINED IN NEW YORK STATE CODES, RULES AND REGULATIONS TITLE
     7  19, SECTION 426.4, IN THIS  STATE,  THERE  SHALL  BE  ALLOWED  A  CREDIT
     8  AGAINST  INCOME  TAX  OWED BY SUCH PERSON IN AN AMOUNT WHICH IS EQUAL TO
     9  THE SUM OF FIVE HUNDRED DOLLARS OR THE TOTAL AMOUNT OF THE TAX  OWED  BY
    10  THE TAXPAYER IF LESS THAN FIVE HUNDRED DOLLARS, WHICHEVER IS LOWER.
    11    §  2. This act shall take effect on the first of January next succeed-
    12  ing the date on which it shall have become a  law  and  shall  apply  to
    13  taxable  years  beginning on or after such date.  Effective immediately,
    14  the addition, amendment and/or repeal of any rule or  regulation  neces-
    15  sary  for  the  implementation  of  this  act  on its effective date are
    16  authorized to be made and completed on or before such effective date.



         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07345-01-5