S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6233
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               March 7, 2025
                                ___________
 
 Introduced  by Sen. MARTINEZ -- 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 and the real property tax law,  in  relation
   to  tax  credits  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 (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
 AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-FIVE, 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 subdivision 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 AND AFTER JANUARY FIRST, TWO
 THOUSAND TWENTY-FIVE, A RESIDENT TAXPAYER WHO SERVES AS AN ACTIVE VOLUN-
 TEER 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 SUBDIVISION 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 EIGHT  HUNDRED  DOLLARS.  In  order  to
 receive this credit a volunteer firefighter or volunteer ambulance work-
 er must have been active for the entire taxable year for which the cred-
 it is sought.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07757-01-5
 S. 6233                             2
              

 
   (2)  [If]  FOR TAXABLE YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOU-
 SAND TWENTY-FIVE, 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  therefor  in  a  prior year or (B) if the taxpayer notifies
 [his or her] SUCH TAXPAYER'S 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.    FOR
 TAXABLE  YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-
 FIVE, A TAXPAYER IS ELIGIBLE FOR THIS CREDIT EVEN IF THEY RECEIVE A REAL
 PROPERTY TAX EXEMPTION RELATING TO SUCH SERVICE UNDER TITLE TWO OF ARTI-
 CLE FOUR OF THE REAL PROPERTY TAX LAW.
   (3) In the case of [a husband and  wife]  SPOUSES  who  file  a  joint
 return  and  who  both  individually  qualify  for the credit under this
 subsection FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY  FIRST,  TWO
 THOUSAND  SEVEN  AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-FIVE, the
 amount of the credit allowed shall be four hundred DOLLARS. FOR  TAXABLE
 YEARS  BEGINNING  ON  AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FIVE,
 THE AMOUNT OF THE CREDIT SHALL BE SIXTEEN HUNDRED dollars.
   (4) 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 eighty-six of this
 article, provided, however, that no interest shall be paid thereon.
   §  2.  The  opening  paragraph  and  paragraph (a) of subdivision 2 of
 section 466-a of the real property tax law, as added by chapter  670  of
 the laws of 2022, are amended to read as follows:
   Such exemption shall not be granted to an enrolled member of an incor-
 porated  volunteer  fire company, fire department or incorporated volun-
 tary ambulance service residing in  such  CITY,  VILLAGE,  TOWN,  SCHOOL
 DISTRICT, SPECIAL DISTRICT, FIRE DISTRICT OR county unless:
   (a)  the  applicant  resides  in  the city, town [or], village, SCHOOL
 DISTRICT, SPECIAL DISTRICT, FIRE DISTRICT OR COUNTY which is  served  by
 such  incorporated volunteer fire company or fire department or incorpo-
 rated voluntary ambulance service;
   § 3. This act shall take effect on the first of April next  succeeding
 the date on which it shall have become a law.