New York’s volunteer firefighters and ambulance workers will soon receive the first increase in the state’s personal income tax credit since its creation in 2007, following Gov. Kathy Hochul’s signing of legislation sponsored by State Sen. Monica R. Martinez.  The new law quadruples the annual credit from $200 to $800 for eligible individuals and from $400 to $1,600 for eligible married couples filing jointly.  The expanded credit will take effect for 2027 tax year, allowing eligible volunteers to claim the increased benefit when filing their taxes in 2028. 

The increase comes as volunteer fire and emergency medical services face ongoing recruitment and retention challenges.  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.

“Our volunteer firefighters and ambulance workers dedicate themselves to keeping New Yorkers safe, but that commitment has not been adequately reflected in an income tax credit that has remained unchanged for nearly two decades,” said Sen. Martinez.  “The demands of volunteer service come at a personal cost, and increasing this credit provides greater financial support to those who serve while helping local departments recruit and retain volunteers.  I thank Governor Hochul for working with the Legislature to make this increase a reality for those who give so much to protect others and hope it encourages more people to serve.”

Assemblymember Karen McMahon, the bill’s Assembly sponsor, also welcomed the law’s signing saying, “Volunteer firefighters answer the call day and night, putting their own safety at risk to protect the lives and property of their neighbors.  With volunteer fire departments across New York facing declining membership, increasing the income tax credit for the first time in nearly two decades is a critical step toward strengthening recruitment and retention while recognizing the extraordinary sacrifices these individuals make.  I was proud to sponsor this legislation in the Assembly and thank Governor Hochul for signing it into law.  This fiscally responsible investment will strengthen volunteer fire departments, support those who serve, and help safeguard communities across New York State.”

The tax credit legislation was the latest in Sen. Martinez’s efforts to support our state’s first responders and their families. In January, Sen. Martinez announced the signing of legislation she sponsored to provide a property tax exemption of up to 50% on the primary residence of a surviving spouse of a police officer killed in the line of duty.   In December 2025, Gov. Hochul signed legislation sponsored by Sen. Martinez and Assemblyman Steve Stern to expand property tax relief for surviving spouses of volunteer firefighters and ambulance workers killed in the line of duty.  That law allows municipalities to extend the exemption to surviving spouses of volunteers who served between two and five years before losing their lives in the line of duty, closing a gap in eligibility under prior law.

During the 2026 legislative session, Sen. Martinez also won legislative approval for a proposal to allow the state Department of Veterans’ Services to share information about fire departments and emergency services volunteer opportunities with veterans, and Senate approval for a bill requiring the timely payment of volunteer first responders’ death benefits resulting from a line-of-duty loss of life.

To watch the bill signing and press conference, click here.