FIRED UP: NYS Senate Approves Historic Tax Credit Boost for Volunteer Firefighters and Ambulance First Responders
June 3, 2026
-
ISSUE:
- Fire and Ambulance Volunteer Income Tax Credit
- Emergency First Responders
- tax credits
- emergency services volunteers
- Volunteer Recruitment
For nearly two decades, New York State’s volunteer firefighter and ambulance worker income tax credit has remained the same as it was when enacted in 2007. Now, an increase for these unpaid first responders is one step closer to reality following the state Senate’s passage of legislation sponsored by state Sen. Monica R. Martinez.
The proposal will increase the current tax relief benefit from $200 to $800 for individuals and from $400 to $1,600 for eligible married joint filers.
The increase is seen by many as a potential incentive to boost volunteer recruitment and retention efforts that have fallen throughout the state. According to the Firefighters Association of the State of New York (FASNY), the number of volunteer firefighters has fallen by 33% over the past 20 years. This is also the case for unpaid ambulance workers with the New York State Association of Counties reporting that in some areas of the state, ambulance wait times are getting longer and longer as a result of a number of reasons including a lack of volunteers that has thrown our emergency medical services systems into crisis.
A separate FASNY analysis found that without volunteer firefighters, the cost to taxpayers statewide would exceed $4.7 billion to adopt a paid service model to replace these essential services.
“The protection our volunteer firefighters and ambulance workers provide to New Yorkers is enormous, but the state’s personal income tax credit extended to them is anything but,” said Sen. Martinez. “Today's credit is exactly the same as it was when it was created nearly two decades ago, resulting in that same benefit now being worth significantly less than it was. If we are serious about recruiting and retaining the volunteers New York needs, we must make sure the support provided keeps pace with the demands their service places on them.”
“Volunteer firefighters and emergency workers answer the call at all hours and put their personal safety on the line to protect our communities,” said Assemblymember Karen McMahon, the bill’s Assembly sponsor. “At a time when departments across New York State are facing serious recruitment and retention challenges, increasing this tax credit in a fiscally responsible manner is an important and appropriate way to recognize their service and help ensure local fire departments and ambulance services remain fully staffed. I was proud to sponsor this legislation with Senator Martinez, and I thank my colleagues for their recognition of its importance and necessity.”
It is the second year in a row the Senate has approved Sen. Martinez bill, but this is the first time the Assembly has done so as well, making it now eligible for the governor’s signature.
related legislation
Share this Article or Press Release
Newsroom
Go to NewsroomTaking its Toll on Motorists
March 20, 2026
In Business
January 30, 2026
On the Money
January 23, 2026