New York S 298: Relates to providing a state income tax exemption for volunteer firefighters and volunteer ambulance workers

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
S00298 Summary:

BILL NOS00298 

&nbsp

SAME ASSAME AS A05221

&nbsp

SPONSOROBERACKER

&nbsp

COSPNSRASHBY, BORRELLO, CANZONERI-FITZPATRICK, GALLIVAN, MATTERA, MURRAY, PALUMBO, RHOADS, ROLISON,
 TEDISCO, WALCZYK, WEBER, WEIK

&nbsp

MLTSPNSR

&nbsp

Amd §601, Tax L

&nbsp

Provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers who have qualifying service in the taxable year for which such exemption is sought.

Go to top S00298 Actions:

BILL NOS00298 

&nbsp

01/08/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS00298 Committee&nbspVotes:

Go to topS00298 Floor&nbspVotes:

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

Go to topS00298 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 298

 2025-2026 Regular Sessions

 IN SENATE

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by Sens. OBERACKER, ASHBY, BORRELLO, GALLIVAN, MATTERA,
 MURRAY, PALUMBO, ROLISON, TEDISCO, WALCZYK, WEBER, WEIK -- read twice
 and ordered printed, and when printed to be committed to the Committee
 on Budget and Revenue

 AN ACT to amend the tax law, in relation to providing a state income tax
 exemption for volunteer firefighters and volunteer ambulance workers

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

 1 Section 1. Subsection (i) of section 601 of the tax law is relettered
 2 subsection (j) and a new subsection (i) is added to read as follows:
 3 (i) Volunteer firefighters and volunteer ambulance workers. 1.
 4 Notwithstanding the provisions of subsections (a), (b), (c) and (d) of
 5 this section and any other provision of this article, for taxable years
 6 beginning after January first, two thousand twenty-six, the gross income
 7 shall be exempt from tax under this article regardless of whether such
 8 income is subject to federal income taxation to each resident of the
 9 state who has qualifying service in the taxable year for which the
 10 exemption is claimed as a volunteer firefighter as defined in subdivi-
 11 sion one of section three of the volunteer firefighters' benefit law or
 12 a volunteer ambulance worker as defined in subdivision one of section
 13 three of the volunteer ambulance workers' benefit law or as a member of
 14 a volunteer emergency medical services personnel squad.
 15 2. For the purposes of this subsection "qualifying service" shall mean
 16 service where such person has been a member in good standing with a
 17 volunteer fire department or volunteer ambulance service for a minimum
 18 of one year, has completed all required training courses as required by
 19 the state of New York and is certified by the chief emergency service
 20 coordinator of the county that the volunteer fire department or the
 21 volunteer ambulance service serves and has attended at least fifty-five

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01110-01-5

 S. 298 2

 1 percent of the activities of the volunteer fire department or the volun-
 2 teer ambulance service that such person is a member of.
 3 § 2. This act shall take effect immediately and shall apply to all
 4 taxable years beginning on or after January 1, 2026.

Go to top 

• 

 Sitemap 

 Request Information 

 Directions and Maps