New York S 3468: Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor

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 Speaker Carl E. Heastie

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S03468 Summary:

BILL NOS03468 

&nbsp

SAME ASSAME AS A04496

&nbsp

SPONSORHELMING

&nbsp

COSPNSROBERACKER, TEDISCO

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

&nbsp

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.

Go to top S03468 Actions:

BILL NOS03468 

&nbsp

01/27/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

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

Go to topS03468 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3468

 2025-2026 Regular Sessions

 IN SENATE

 January 27, 2025
 ___________

 Introduced by Sens. HELMING, TEDISCO -- read twice and ordered printed,
 and when printed to be committed to the Committee on Investigations
 and Government Operations

 AN ACT to amend the tax law, in relation to providing for a credit
 against personal income tax for volunteer firefighters who complete
 qualifications to become a training instructor

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

 1 Section 1. Section 606 of the tax law is amended by adding a new
 2 subsection (e-3) to read as follows:
 3 (e-3) Volunteer firefighter instructor certification credit. For
 4 taxable years beginning on and after January 1, 2025, a volunteer fire-
 5 fighter who completes the minimum qualifications for instructor certif-
 6 ication as outlined in New York state codes, rules and regulations Title
 7 19, Section 426.4, in this state, there shall be allowed a credit
 8 against income tax owed by such person in an amount which is equal to
 9 the sum of five hundred dollars or the total amount of the tax owed by
 10 the taxpayer if less than five hundred dollars, whichever is lower.
 11 § 2. This act shall take effect on the first of January next succeed-
 12 ing the date on which it shall have become a law and shall apply to
 13 taxable years beginning on or after such date. Effective immediately,
 14 the addition, amendment and/or repeal of any rule or regulation neces-
 15 sary for the implementation of this act on its effective date are
 16 authorized to be made and completed on or before such effective date.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07345-01-5

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