S T A T E O F N E W Y O R K
________________________________________________________________________
6002
2025-2026 Regular Sessions
I N S E N A T E
March 4, 2025
___________
Introduced by Sen. SKOUFIS -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to excluding certain training
stipends for volunteer firefighters from state income tax
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) TRAINING STIPENDS RECEIVED UNDER SECTION TWO HUNDRED-AA OF THE
GENERAL MUNICIPAL LAW, TO THE EXTENT INCLUDABLE IN FEDERAL ADJUSTED
GROSS INCOME.
§ 2. This act shall take effect immediately, and shall apply to the
taxable year in which it shall take effect and to all subsequent taxable
years.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09870-01-5