New York S 6002: Excludes certain training stipends for volunteer firefighters from state income tax

Bill Text

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S06002 Summary:

BILL NOS06002 

&nbsp

SAME ASSAME AS A07969

&nbsp

SPONSORSKOUFIS

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §612, Tax L

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Excludes certain training stipends for volunteer firefighters from state income tax.

Go to top S06002 Actions:

BILL NOS06002 

&nbsp

03/04/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS06002 Committee&nbspVotes:

Go to topS06002 Floor&nbspVotes:

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

Go to topS06002 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6002

 2025-2026 Regular Sessions

 IN SENATE

 March 4, 2025
 ___________

 Introduced by Sen. SKOUFIS -- 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 excluding certain training
 stipends for volunteer firefighters from state income tax

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

 1 Section 1. Subsection (c) of section 612 of the tax law is amended by
 2 adding a new paragraph 48 to read as follows:
 3 (48) Training stipends received under section two hundred-aa of the
 4 general municipal law, to the extent includable in federal adjusted
 5 gross income.
 6 § 2. This act shall take effect immediately, and shall apply to the
 7 taxable year in which it shall take effect and to all subsequent taxable
 8 years.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09870-01-5

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