S T A T E O F N E W Y O R K
________________________________________________________________________
5782
2025-2026 Regular Sessions
I N A S S E M B L Y
February 20, 2025
___________
Introduced by M. of A. NORBER -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to excluding from federal
adjusted gross income the amount of any service award paid to a volun-
teer firefighter or volunteer ambulance worker
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 48 to read as follows:
(48) THE AMOUNT OF ANY SERVICE AWARD PAID TO ANY VOLUNTEER FIREFIGHTER
PURSUANT TO ARTICLE ELEVEN-A OF THE GENERAL MUNICIPAL LAW AND THE AMOUNT
OF ANY SERVICE AWARD PAID TO ANY VOLUNTEER AMBULANCE WORKER PURSUANT TO
ARTICLE ELEVEN-AA OF THE GENERAL MUNICIPAL LAW.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09786-01-5