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Assembly Bill A4496

2025-2026 Legislative Session

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

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Current Bill Status - In Assembly Committee

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2025-A4496 (ACTIVE) - Details

See Senate Version of this Bill:
S3468
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S9183
2019-2020: S176
2021-2022: A5392, S2171
2023-2024: A3459, S3441

2025-A4496 (ACTIVE) - Summary

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.

2025-A4496 (ACTIVE) - Bill Text download pdf 

                             
                     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:
 
   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (e-3) to read as follows:
   (E-3)  VOLUNTEER  FIREFIGHTER  INSTRUCTOR  CERTIFICATION CREDIT.   FOR
 TAXABLE YEARS BEGINNING ON AND AFTER JANUARY 1, 2025, A VOLUNTEER  FIRE-
 FIGHTER  WHO COMPLETES THE MINIMUM QUALIFICATIONS FOR INSTRUCTOR CERTIF-
 ICATION AS OUTLINED IN NEW YORK STATE CODES, RULES AND REGULATIONS TITLE
 19, SECTION 426.4, IN THIS  STATE,  THERE  SHALL  BE  ALLOWED  A  CREDIT
 AGAINST  INCOME  TAX  OWED BY SUCH PERSON IN AN AMOUNT WHICH IS 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.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a  law  and  shall  apply  to
 taxable  years  beginning on or after such date.  Effective immediately,
 the addition, amendment and/or repeal of any rule or  regulation  neces-
 sary  for  the  implementation  of  this  act  on its effective date are
 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

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