Senator Patrick M. Gallivan (R-C, Elma) says legislation he co-sponsored in the State Senate to increase the state’s personal income tax credit for eligible volunteer firefighters and ambulance workers has been signed into law by Governor Hochul. The bills will provide financial relief to first responders who dedicate their time to protecting communities across the state.

“Communities across New York State rely on volunteers to respond to fires, motor vehicle accidents, medical emergencies and other calls for help,” Senator Gallivan said. “Unfortunately, many fire departments are having difficulty recruiting volunteers. Raising the income tax credit for these dedicated men and women is long overdue and will help attract new members and retain those who are currently serving their communities.” 

The legislation (S.6233A & A.6790A) increases the annual personal income tax credit from $200 to $800 for individuals and from $400 to $1,600 for married couples. The increased credit will apply beginning in tax year 2027, allowing eligible New Yorkers to claim the benefit when filing their taxes in 2028. Under the new law, eligible volunteer firefighters and ambulance workers may claim either the increased state income tax credit or a qualifying local property tax exemption. 

About nine million New York residents rely on volunteers to staff their local fire departments and ambulatory services. The Firefighters Association of the State of New York (FASNY) estimates that volunteer first responders save taxpayers an estimated $4 billion annually by providing unpaid emergency services. 

The proposal was put forward by the Volunteer Firefighter Recruitment and Retention Task Force, which was convened by the New York State Department of Homeland Security and Emergency Services in 2022 to address the statewide shortage. 

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