New York A 6414: Enacts the "omnibus emergency services volunteer incentive act" to provide certain benefits to volunteer firefighters and ambulance workers

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A06414 Summary:

BILL NOA06414 

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SAME ASSAME AS S01486

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SPONSORPalmesano

&nbsp

COSPNSRAngelino, Barclay, Bendett, Blankenbush, Bologna, Brabenec, DeStefano, DiPietro, Friend, Gallahan,
 Hawley, Lemondes, Manktelow, Mikulin, Miller, Morinello, Reilly, Simpson, Smullen, Tague, Walsh

&nbsp

MLTSPNSR

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Amd §606, Tax L; amd §§9104 & 9105, Ins L; amd §§401, 404-b & 404-f, V & T L; add §669-i, Ed L

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Enacts the "omnibus emergency services volunteer incentive act" to provide benefits to volunteer firefighters and ambulance workers; increases the personal income tax deduction after four or more years of service; exempts motor vehicles used in the performance of such volunteers' duties from registration fees, use taxes and special fees for volunteer license plates; authorizes the provision of municipal health insurance coverage to such volunteers; establishes a volunteer recruitment service loan forgiveness program.

Go to top A06414 Actions:

BILL NOA06414 

&nbsp

03/04/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA06414 Committee&nbspVotes:

Go to topA06414 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA06414 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6414

 2025-2026 Regular Sessions

 IN ASSEMBLY

 March 4, 2025
 ___________

 Introduced by M. of A. PALMESANO, ANGELINO, BARCLAY, BENDETT, BLANKEN-
 BUSH, BOLOGNA, BRABENEC, DeSTEFANO, DiPIETRO, FRIEND, GALLAHAN,
 HAWLEY, LEMONDES, MANKTELOW, MIKULIN, MILLER, MORINELLO, REILLY, SIMP-
 SON, SMULLEN, TAGUE, WALSH -- read once and referred to the Committee
 on Ways and Means

 AN ACT to amend the tax law, the insurance law, the vehicle and traffic
 law and the education law, in relation to enacting the omnibus emer-
 gency services volunteer incentive act

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Short title. This act shall be known and may be cited as
 2 the "omnibus emergency services volunteer incentive act".
 3 § 2. Paragraphs 1 and 3 of subsection (e-1) of section 606 of the tax
 4 law, paragraph 1 as added by section 1 of part U of chapter 62 of the
 5 laws of 2006 and paragraph 3 as added by section 4 of part N of chapter
 6 61 of the laws of 2006, are amended to read as follows:
 7 (1) For taxable years beginning on and after January first, two thou-
 8 sand seven, a resident taxpayer who serves as an active volunteer fire-
 9 fighter as defined in subdivision one of section two hundred fifteen of
 10 the general municipal law or as a volunteer ambulance worker as defined
 11 in subdivision fourteen of section two hundred nineteen-k of the general
 12 municipal law shall be allowed a credit against the tax imposed by this
 13 article equal to two hundred dollars. In order to receive this credit a
 14 volunteer firefighter or volunteer ambulance worker must have been
 15 active for the entire taxable year for which the credit is sought. For
 16 taxable years beginning on or after January first, two thousand twenty-
 17 eight, a volunteer firefighter or volunteer ambulance worker who has
 18 been active for four or more consecutive taxable years shall be allowed
 19 an additional credit equal to four hundred dollars.
 20 (3) In the case of [a husband and wife] spouses who file a joint
 21 return and who both individually qualify for the credit under this

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04466-01-5

 A. 6414 2

 1 subsection, the amount of the credit allowed shall be four hundred
 2 dollars. For taxable years beginning on or after January first, two
 3 thousand twenty-eight, spouses who file a joint return and who both
 4 individually qualify for the additional credit under this subsection,
 5 the amount of the additional credit shall be eight hundred dollars.
 6 § 3. Section 606 of the tax law is amended by adding a new subsection
 7 (e-3) to read as follows:
 8 (e-3) Volunteer firefighters' and ambulance workers' credit for four
 9 or more years of service. (1) For taxable years commencing on or after
 10 January first, two thousand twenty-eight, a resident taxpayer who has
 11