Governor Hochul Signs Legislation Quadrupling New York State Tax Credit for Volunteer Firefighters and Ambulance Workers

Governor Kathy Hochul signed legislation to quadruple New York State's personal income tax credit for eligible volunteer firefighters and ambulance workers, providing financial relief to first responders who dedicate their time to protecting communities across the state.

"Keeping New York safe and affordable is my highest priority. Today, I'm proud to sign into law a bill that recognizes the sacrifices that all volunteer firefighters and ambulance workers make," Governor Hochul said. "These brave New Yorkers put their lives on the line to protect their neighbors, often sacrificing time with their families and loved ones. This tax credit puts more money back in their pockets and shows our appreciation for the lifesaving services they provide every day."

A.6790-A/S.6233-A 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.

This legislation furthers the Governor's ongoing commitment to New York's volunteer first responders as they strengthen their recruitment and retention efforts. The Governor has previously signed legislation allowing local governments to offer volunteer firefighters and ambulance workers a property tax exemption of up to 10 percent, established a first-in-the-state training stipend program that has supported more than 5,500 firefighters completing foundational training, authorized volunteer departments to bill insurance providers for emergency medical services, and invested in the Volunteer Fire Infrastructure & Response Equipment (V-FIRE) grant program to help departments upgrade facilities and purchase critical firefighting equipment.

Division of Homeland Security and Emergency Services Commissioner Terry O'Leary said, "In addition to protecting their neighbors, New York's volunteer fire departments are often a part of the fabric of their communities. Whether through the creation of the V-FIRE grant or the Volunteer Firefighter Training Stipend, Governor Hochul has continuously been a strong supporter of New York's volunteer fire service and the expansion of this tax credit further demonstrates that commitment."

State Senator Monica R. Martinez said, "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. 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 said, "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."

Firefighters Association of the State of New York President Donald Farrell said, "Volunteer firefighters across New York show up at 3 a.m. without asking why. They leave their families, their jobs and their beds to answer the call, and they do it for free. Governor Hochul showed up for them. She listened to volunteers from every corner of this state, she understood what they were up against, and she made this tax credit a priority. This is a real thank you to the men and women serving today, and it's how we bring in the next generation. When a young person is deciding whether to join their local firehouse, this tells them the state has their back. On behalf of FASNY and every volunteer firefighter in New York: thank you, Governor."