S T A T E O F N E W Y O R K
________________________________________________________________________
5221
2025-2026 Regular Sessions
I N A S S E M B L Y
February 12, 2025
___________
Introduced by M. of A. TAGUE, DeSTEFANO, MILLER, SMULLEN, HAWLEY, WALSH,
PALMESANO -- read once and referred to the Committee on Transportation
AN ACT to amend the tax law, in relation to providing a state income tax
exemption 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:
Section 1. Subsection (i) of section 601 of the tax law is relettered
subsection (j) and a new subsection (i) is added to read as follows:
(I) VOLUNTEER FIREFIGHTERS AND VOLUNTEER AMBULANCE WORKERS. 1.
NOTWITHSTANDING THE PROVISIONS OF SUBSECTIONS (A), (B), (C) AND (D) OF
THIS SECTION AND ANY OTHER PROVISION OF THIS ARTICLE, FOR TAXABLE YEARS
BEGINNING AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SIX, THE GROSS INCOME
SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE REGARDLESS OF WHETHER SUCH
INCOME IS SUBJECT TO FEDERAL INCOME TAXATION TO EACH RESIDENT OF THE
STATE WHO HAS QUALIFYING SERVICE IN THE TAXABLE YEAR FOR WHICH THE
EXEMPTION IS CLAIMED AS A VOLUNTEER FIREFIGHTER AS DEFINED IN SUBDIVI-
SION ONE OF SECTION THREE OF THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW OR
A VOLUNTEER AMBULANCE WORKER AS DEFINED IN SUBDIVISION ONE OF SECTION
THREE OF THE VOLUNTEER AMBULANCE WORKERS' BENEFIT LAW OR AS A MEMBER OF
A VOLUNTEER EMERGENCY MEDICAL SERVICES PERSONNEL SQUAD.
2. FOR THE PURPOSES OF THIS SUBSECTION "QUALIFYING SERVICE" SHALL MEAN
SERVICE WHERE SUCH PERSON HAS BEEN A MEMBER IN GOOD STANDING WITH A
VOLUNTEER FIRE DEPARTMENT OR VOLUNTEER AMBULANCE SERVICE FOR A MINIMUM
OF ONE YEAR, HAS COMPLETED ALL REQUIRED TRAINING COURSES AS REQUIRED BY
THE STATE OF NEW YORK AND IS CERTIFIED BY THE CHIEF EMERGENCY SERVICE
COORDINATOR OF THE COUNTY THAT THE VOLUNTEER FIRE DEPARTMENT OR THE
VOLUNTEER AMBULANCE SERVICE SERVES AND HAS ATTENDED AT LEAST FIFTY-FIVE
PERCENT OF THE ACTIVITIES OF THE VOLUNTEER FIRE DEPARTMENT OR THE VOLUN-
TEER AMBULANCE SERVICE THAT SUCH PERSON IS A MEMBER OF.
§ 2. This act shall take effect immediately and shall apply to all
taxable years beginning on or after January 1, 2026.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01110-01-5
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