Assembly Passes Legislation to Increase the Volunteer Firefighters' and Ambulance Workers' Tax Credit

Assembly Passes Legislation to Increase the Volunteer Firefighters' and Ambulance Workers' Tax Credit

Speaker Carl Heastie and Assemblymember Karen McMahon today announced that the Assembly has passed legislation to strengthen support for volunteer firefighters across the state (A.6790, McMahon).

"The Assembly Majority will always have the backs of our volunteer firefighters," said Speaker Heastie. "This bill is critical for strengthening volunteer firefighter retention and recruitment and ensuring they have the support they need as they serve our communities throughout the state."

"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 McMahon. "At a time when departments across New York State are facing serious recruitment and retention challenges, increasing this tax credit in a fiscally responsible way 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."

This legislation will increase the volunteer firefighters' and ambulance workers' personal income tax credit from $200 to $800 for eligible individuals and from $400 to $1600 for eligible married joint filers. Additionally, this bill will now allow eligible recipients to receive this personal income tax credit and the existing partial real property tax exemption for volunteer firefighters and ambulance workers concurrently, instead of having to choose one or the other.

There are 20,000 fewer volunteer firefighters today than there were in New York State 20 years ago. Raising this tax credit is an essential recruitment and retention tool for our local fire departments across the state. It also recognizes the invaluable service these men and women provide to our citizens and communities.

This bill follows the recommendations of the Volunteer Firefighter Recruitment and Retention Task Force convened by the New York State Department of Homeland Security and Emergency Services in 2022. This tax credit has not been raised since its enactment, and volunteer firefighters and ambulance workers have never been able to receive the tax credit and property tax exemption together.