S T A T E O F N E W Y O R K
________________________________________________________________________
4414--A
2025-2026 Regular Sessions
I N A S S E M B L Y
February 4, 2025
___________
Introduced by M. of A. BOLOGNA, DeSTEFANO -- read once and referred to
the Committee on Labor -- recommitted to the Committee on Labor in
accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to amend the labor law, the tax law and the town law, in relation
to allowing volunteer firefighters or emergency medical services (EMS)
personnel to attend training without being penalized by their employ-
er; and creates tax incentives for employing volunteer firefighters or
emergency services personnel
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The labor law is amended by adding a new section 202-l-1 to
read as follows:
§ 202-L-1. RIGHT OF VOLUNTEER FIREFIGHTERS OR EMERGENCY MEDICAL
SERVICES PERSONNEL TO BE ABSENT FROM EMPLOYMENT FOR TRAINING. 1. ANY
EMPLOYEE WHO IS A VOLUNTEER FIREFIGHTER OR EMERGENCY MEDICAL SERVICES
PERSONNEL AND WHO NOTIFIES THEIR EMPLOYER TO THAT EFFECT AT LEAST TWO
WEEKS PRIOR TO TAKING A LEAVE FOR FIREFIGHTER OR EMERGENCY MEDICAL
SERVICES PERSONNEL TRAINING SHALL NOT, ON ACCOUNT OF ABSENCE FROM
EMPLOYMENT BY REASON OF SUCH TRAINING, BE SUBJECT TO DISCHARGE OR PENAL-
TY. AN EMPLOYER SHALL NOT WITHHOLD WAGES OF ANY SUCH EMPLOYEE DURING THE
PERIOD OF SUCH TRAINING.
2. SUBDIVISION ONE OF THIS SECTION SHALL APPLY ONLY WHEN:
(A) THE EMPLOYER HAS PREVIOUSLY RECEIVED WRITTEN DOCUMENTATION FROM
THE HEAD OF THE EMPLOYEE'S VOLUNTEER FIRE DEPARTMENT OR REGIONAL EMER-
GENCY MEDICAL SERVICES COUNCIL NOTIFYING THE EMPLOYER OF THE EMPLOYEE'S
STATUS AS A VOLUNTEER FIREFIGHTER OR EMERGENCY MEDICAL SERVICES PERSON-
NEL;
(B) THE EMPLOYEE'S TRAINING IS DIRECTLY RELATED TO BEING A VOLUNTEER
FIREFIGHTER AND IS REQUIRED UNDER 19 NYCRR 426; OR
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03936-03-6
A. 4414--A 2
(C) THE EMPLOYEE'S TRAINING IS DIRECTLY RELATED TO BEING AN EMERGENCY
MEDICAL SERVICES PERSONNEL AND IS REQUIRED UNDER 10 NYCRR 800.
3. THE ENTIRE PERIOD OF THE AUTHORIZED LEAVE OF ABSENCE GRANTED PURSU-
ANT TO THIS SECTION, UP TO THE REQUIRED NUMBER OF TRAINING HOURS SHALL
BE PAID LEAVE FOR EMPLOYEES AND SHALL NOT BE CHARGED AGAINST ANY LEAVE
TO WHICH SUCH EMPLOYEE IS ENTITLED. AN EMPLOYEE'S TRAINING HOURS SHALL
INCLUDE MORE HOURS OF TRAINING THAN BASIC VOLUNTEER FIREFIGHTER OR EMER-
GENCY MEDICAL SERVICES PERSONNEL TRAINING WHERE SUCH EMPLOYEE'S STATUS
IN THE FIRE DEPARTMENT OR REGIONAL EMERGENCY MEDICAL SERVICES COUNCIL
REQUIRES ADDITIONAL TRAINING.
4. UPON THE EMPLOYER'S REQUEST, AN EMPLOYEE WHO HAS BEEN GRANTED A
LEAVE OF ABSENCE IN ACCORDANCE WITH THIS SECTION SHALL PROVIDE THEIR
EMPLOYER WITH A NOTARIZED STATEMENT FROM THE HEAD OF THE VOLUNTEER FIRE
DEPARTMENT OR REGIONAL EMERGENCY MEDICAL SERVICES COUNCIL CERTIFYING THE
PERIOD OF TIME, OR TIMES, THAT SUCH EMPLOYEE WAS AT THE REQUIRED TRAIN-
ING.
5. NOTHING SET FORTH IN THIS SECTION SHALL BE CONSTRUED TO IMPEDE,
INFRINGE OR DIMINISH THE RIGHTS AND BENEFITS WHICH ACCRUE TO EMPLOYEES
THROUGH BONA FIDE COLLECTIVE BARGAINING AGREEMENTS, OR OTHERWISE DIMIN-
ISH THE INTEGRITY OF THE EXISTING COLLECTIVE BARGAINING RELATIONSHIP.
§ 2. Section 210-B of the tax law is amended by adding a new subdivi-
sion 63 to read as follows:
63. VOLUNTEER FIREFIGHTER OR EMERGENCY MEDICAL SERVICES PERSONNEL
ABSENCE FOR TRAINING WAGE CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER
SHALL BE ALLOWED A CREDIT, AS CALCULATED UNDER PARAGRAPH (B) OF THIS
SUBDIVISION, AGAINST THE TAX IMPOSED BY THIS ARTICLE, FOR EACH VOLUNTEER
FIREFIGHTER OR EMERGENCY MEDICAL SERVICES PERSONNEL WHICH IT EMPLOYS;
PROVIDED THAT SUCH PERSON SHALL HAVE BEEN EMPLOYED FOR AT LEAST THREE
MONTHS.
(B) CALCULATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
SHALL BE CALCULATED FOR EACH EMPLOYEE AS THE NUMBER OF HOURS THE EMPLOY-
EE WAS ABSENT FROM WORK FOR VOLUNTEER FIREFIGHTER OR EMERGENCY MEDICAL
SERVICES PERSONNEL TRAINING REQUIRED UNDER 19 NYCRR 426 OR 10 NYCRR 800
UP TO THE NUMBER OF HOURS REQUIRED TO COMPLETE SUCH TRAINING MULTIPLIED
BY THE EMPLOYEES AVERAGE HOURLY SALARY DURING THE MONTH PRIOR TO THE
TRAINING.
(C) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE MINIMUM AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE
OF SECTION TWO HUNDRED TEN OF THIS ARTICLE. IF, HOWEVER, THE AMOUNT OF
CREDITS ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE
TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH
TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF
SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
§ 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (liii) to read as
follows:
(LIII) VOLUNTEER FIREFIGHTER AMOUNT OF CREDIT UNDER
OR EMERGENCY MEDICAL SERVICES SUBDIVISION SIXTY-THREE OF
PERSONNEL ABSENCE FOR TRAINING SECTION TWO HUNDRED TEN-B
WAGE CREDIT UNDER SUBSECTION
(BBB)
A. 4414--A 3
§ 4. Section 606 of the tax law is amended by adding a new subsection
(bbb) to read as follows:
(BBB) VOLUNTEER FIREFIGHTER OR EMERGENCY SERVICES PERSONNEL ABSENCE
FOR TRAINING WAGE CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE
ALLOWED A CREDIT, AS CALCULATED IN PARAGRAPH TWO OF THIS SUBSECTION,
AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR EACH VOLUNTEER FIREFIGHTER
OR EMERGENCY SERVICES PERSONNEL WHICH IT EMPLOYS; PROVIDED THAT SUCH
PERSON SHALL HAVE BEEN EMPLOYED FOR AT LEAST THREE MONTHS.
(2) CALCULATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBSECTION
SHALL BE CALCULATED FOR EACH EMPLOYEE AS THE NUMBER OF HOURS THE EMPLOY-
EE WAS ABSENT FROM WORK FOR VOLUNTEER FIREFIGHTER OR EMERGENCY SERVICES
PERSONNEL TRAINING REQUIRED UNDER 19 NYCRR 426 OR 10 NYCRR 800 UP TO THE
NUMBER OF HOURS REQUIRED TO COMPLETE SUCH TRAINING MULTIPLIED BY THE
EMPLOYEES AVERAGE HOURLY SALARY DURING THE MONTH PRIOR TO THE TRAINING.
(3) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
SHALL BE PAID THEREON.
(4) CARRYOVER. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION
FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE
EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND MAY BE
DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
§ 5. Subdivision 4 of section 181 of the town law, as amended by chap-
ter 555 of the laws of 2007, is amended to read as follows:
4. (A) After the annual budget of a fire district has been affixed to
the annual budget adopted by the town board and a certified copy
presented to the board of supervisors of the county in which the town is
situated as required by section one hundred fifteen of this chapter, the
board of supervisors shall assess and levy upon the taxable real proper-
ty within the several fire districts the amounts to be raised by tax for
the purposes of the respective districts as specified in such annual
fire district budget and shall cause the amount so assessed and levied
to be collected, in the same manner and at the same time and by the same
officers as town taxes are assessed, levied and collected. When such
taxes are collected, the amount thereof shall be paid to the supervisor
of the town and by [him] SUCH SUPERVISOR immediately paid to the treas-
urer of the respective fire districts. If a fire district includes taxa-
ble property located in more than one town, the amount to be assessed,
levied and collected upon the property within each of such towns shall
be apportioned in accordance with section eight hundred six of the real
property tax law.
(B) A FIRE DISTRICT OR FIRE PROTECTION DISTRICT, OR REGIONAL EMERGENCY
MEDICAL SERVICES COUNCIL MAY ESTABLISH AN EXEMPTION, FOR UP TO TEN
YEARS, BY RESOLUTION SUBJECT TO A PUBLIC HEARING WITH AT LEAST TEN DAYS'
NOTICE, FROM FIRE DISTRICT OR REGIONAL EMERGENCY MEDICAL SERVICES COUN-
CIL REAL PROPERTY TAXES OR FIRE PROTECTION DISTRICT OR REGIONAL EMERGEN-
CY MEDICAL SERVICES COUNCIL REAL PROPERTY TAXES FOR THE PRECEDING TAXA-
BLE YEAR ON ANY OR ALL PROPERTY OWNED BY AN EMPLOYER IN THE AMOUNT OF
THE VOLUNTEER FIREFIGHTER OR EMERGENCY MEDICAL SERVICES PERSONNEL
ABSENCE FOR TRAINING WAGE CREDIT UNDER SUBDIVISION SIXTY-THREE OF
SECTION TWO HUNDRED TEN-B OF THE TAX LAW, SUBSECTION (BBB) OF SECTION
SIX HUNDRED SIX OF THE TAX LAW, OR BOTH, CLAIMED BY SUCH EMPLOYER OF A
VOLUNTEER FIREFIGHTER OR EMERGENCY MEDICAL SERVICES PERSONNEL.
A. 4414--A 4
§ 6. This act shall take effect on the thirtieth day after it shall
have become a law and shall apply to taxable years beginning on and
after January 1, 2027. Effective immediately the addition, amendment
and/or repeal of any rule or regulation necessary for the implementation
of this act on its effective date are authorized to be made and
completed on or before such effective date.