S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5837--A
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               March 3, 2025
                                ___________
 
 Introduced by Sens. SKOUFIS, ASHBY, MAY, RHOADS, WEBER -- read twice and
   ordered  printed, and when printed to be committed to the Committee on
   Budget and Revenue --  committee  discharged,  bill  amended,  ordered
   reprinted as amended and recommitted to said committee
 
 AN  ACT  to  amend  the tax law, in relation to increasing the volunteer
   firefighters' and ambulance workers' credit
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subsection (e-1) of section 606 of the tax law, as added by
 section  1  of  part U of chapter 62 of the laws of 2006, paragraph 2 as
 amended by chapter 532 of the laws of 2007, paragraph  3  as  added  and
 paragraph  4  as  renumbered by section 4 of part N of chapter 61 of the
 laws of 2006, is amended to read as follows:
   (e-1) Volunteer firefighters' and ambulance workers' credit.  (1)  For
 taxable  years beginning on and after January first, two thousand seven,
 a resident taxpayer who serves as an  active  volunteer  firefighter  as
 defined in subdivision one of section two hundred fifteen of the general
 municipal  law or as a volunteer ambulance worker as defined in subdivi-
 sion fourteen of section two hundred nineteen-k of the general municipal
 law shall be allowed a credit against the tax imposed  by  this  article
 equal  to  two  hundred dollars. FOR TAXABLE YEARS BEGINNING ON OR AFTER
 JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN, SUCH RESIDENT  TAXPAYER  SHALL
 BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL TO ONE
 THOUSAND  TWO  HUNDRED DOLLARS. In order to receive this credit a volun-
 teer firefighter or volunteer ambulance worker must have been active for
 the entire taxable year for which the credit is sought.
   (2) [If a taxpayer receives a real property tax exemption relating  to
 such  service  under  title two of article four of the real property tax
 law, such taxpayer shall not be  eligible  for  this  credit;  provided,
 however (A) if the taxpayer receives such real property tax exemption in
 the  two  thousand  seven taxable year as a result of making application

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01405-03-5
              

 S. 5837--A                          2

 therefor in a prior year or (B) if the  taxpayer  notifies  his  or  her
 assessor  in writing by December thirty-first, two thousand seven of the
 taxpayer's intent to discontinue such real property tax exemption by not
 re-applying  for  such  real  property tax exemption by the next taxable
 status date, such taxpayer shall be eligible for this credit for the two
 thousand seven taxable year.
   (3)] In the case of [a husband and wife] TWO SPOUSES who file a  joint
 return  and  who  both  individually  qualify  for the credit under this
 subsection, the amount of the credit allowed shall be TWO THOUSAND  four
 hundred dollars.
   [(4)]  (3)  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 eight-
 y-six of this article, provided, however, that no interest shall be paid
 thereon.
   § 2. This act shall take effect January 1, 2027  and  shall  apply  to
 taxable years beginning on or after such date. Effective immediately the
 commissioner of taxation and finance is authorized to promulgate any and
 all  rules  and  regulations  and  take  any other measures necessary to
 implement this act on its effective date on or before such date.