STATE OF NEW YORK ________________________________________________________________________ 6233 2025-2026 Regular Sessions IN SENATE March 7, 2025 ___________ Introduced by Sen. MARTINEZ -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law and the real property tax law, in relation to tax credits for volunteer firefighters and volunteer ambulance workers The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subsection (e-1) of section 606 of the tax law, as added by 2 section 1 of part U of chapter 62 of the laws of 2006, paragraph 2 as 3 amended by chapter 532 of the laws of 2007, paragraph 3 as added and 4 paragraph 4 as renumbered by section 4 of part N of chapter 61 of the 5 laws of 2006, is amended to read as follows: 6 (e-1) Volunteer firefighters' and ambulance workers' credit. (1) For 7 taxable years beginning on and after January first, two thousand seven 8 and before January first, two thousand twenty-five, a resident taxpayer 9 who serves as an active volunteer firefighter as defined in subdivision 10 one of section two hundred fifteen of the general municipal law or as a 11 volunteer ambulance worker as defined in subdivision fourteen of section 12 two hundred nineteen-k of the general municipal law shall be allowed a 13 credit against the tax imposed by this article equal to two hundred 14 dollars. For taxable years beginning on and after January first, two 15 thousand twenty-five, a resident taxpayer who serves as an active volun- 16 teer firefighter as defined in subdivision one of section two hundred 17 fifteen of the general municipal law or as a volunteer ambulance worker 18 as defined in subdivision fourteen of section two hundred nineteen-k of 19 the general municipal law shall be allowed a credit against the tax 20 imposed by this article equal to eight hundred dollars. In order to 21 receive this credit a volunteer firefighter or volunteer ambulance work- 22 er must have been active for the entire taxable year for which the cred- 23 it is sought. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07757-01-5
S. 6233 2 1 (2) [If] For taxable years beginning before January first, two thou- 2 sand twenty-five, if a taxpayer receives a real property tax exemption 3 relating to such service under title two of article four of the real 4 property tax law, such taxpayer shall not be eligible for this credit; 5 provided, however (A) if the taxpayer receives such real property tax 6 exemption in the two thousand seven taxable year as a result of making 7 application therefor in a prior year or (B) if the taxpayer notifies 8 [his or her] such taxpayer's assessor in writing by December thirty- 9 first, two thousand seven of the taxpayer's intent to discontinue such 10 real property tax exemption by not re-applying for such real property 11 tax exemption by the next taxable status date, such taxpayer shall be 12 eligible for this credit for the two thousand seven taxable year. For 13 taxable years beginning on or after January first, two thousand twenty- 14 five, a taxpayer is eligible for this credit even if they receive a real 15 property tax exemption relating to such service under title two of arti- 16 cle four of the real property tax law. 17 (3) In the case of [a husband and wife] spouses who file a joint 18 return and who both individually qualify for the credit under this 19 subsection for taxable years beginning on and after January first, two 20 thousand seven and before January first, two thousand twenty-five, the 21 amount of the credit allowed shall be four hundred dollars. For taxable 22 years beginning on and after January first, two thousand twenty-five, 23 the amount of the credit shall be sixteen hundred dollars. 24 (4) If the amount of the credit allowed under this subsection for any 25 taxable year shall exceed the taxpayer's tax for such year, the excess 26 shall be treated as an overpayment of tax to be credited or refunded in 27 accordance with the provisions of section six hundred eighty-six of this 28 article, provided, however, that no interest shall be paid thereon. 29 § 2. The opening paragraph and paragraph (a) of subdivision 2 of 30 section 466-a of the real property tax law, as added by chapter 670 of 31 the laws of 2022, are amended to read as follows: 32 Such exemption shall not be granted to an enrolled member of an incor- 33 porated volunteer fire company, fire department or incorporated volun- 34 tary ambulance service residing in such city, village, town, school 35 district, special district, fire district or county unless: 36 (a) the applicant resides in the city, town [or], village, school 37 district, special district, fire district or county which is served by 38 such incorporated volunteer fire company or fire department or incorpo- 39 rated voluntary ambulance service; 40 § 3. This act shall take effect on the first of April next succeeding 41 the date on which it shall have become a law.