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N.Y.Regulation

New York raises volunteer firefighter and ambulance worker tax credit to $800, $1,600 for joint filers

By LexCircuit Desk · · AI-drafted, human-reviewed

New York enacted A.6790-A/S.6233-A on October 17, 2026, amending Tax Law section 606 to raise the personal income tax credit for active volunteer firefighters and volunteer ambulance workers from $200 to $800, and from $400 to $1,600 for spouses filing jointly who both qualify. The bill text applies the higher credit to taxable years beginning on or after January 1, 2026, and the act takes effect April 1, 2027.

Enrolled text (New York State Senate) → · EIN Presswire, Orleans Hub, Rochester Democrat and Chronicle

Key points

  • A volunteer must have been active for the entire taxable year for which the credit is sought, under amended Tax Law section 606(e-1)(1).New York State Senate
  • For taxable years from 2026, a taxpayer is eligible for the credit even if the taxpayer receives a related real property tax exemption.New York State Senate
  • The governor's release instead says volunteers may claim either the credit or a qualifying property tax exemption, and applies the increase from tax year 2027.EIN PresswireOrleans Hub
  • Credit amounts above a taxpayer's tax are treated as an overpayment to be credited or refunded, with no interest paid on the excess.New York State Senate
  • Section 2 amends Real Property Tax Law section 466-a on where an exemption applicant resides: the jurisdiction served by the applicant's company.New York State Senate
  • Assembly sponsor is Karen McMahon and Senate sponsor is Monica R. Martinez, according to statements in the governor's signing release.EIN Presswire

Sources4 articles across 4 outlets

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RegulationN.Y.New York Volunteer Firefighters' and Ambulance Workers' Tax Credit Increase (A.6790-A/S.6233-A)TaxFor practitionersFor governance