New York A 5221: Relates to providing a state income tax exemption for volunteer firefighters and volunteer ambulance workers

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A05221 Summary:

BILL NOA05221 

&nbsp

SAME ASSAME AS S00298

&nbsp

SPONSORTague

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COSPNSRDeStefano, Miller, Smullen, Hawley, Walsh, Palmesano

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MLTSPNSR

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Amd 601, Tax L

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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 A05221 Actions:

BILL NOA05221 

&nbsp

02/12/2025referred to transportation

01/07/2026referred to transportation

Go to topA05221 Committee&nbspVotes:

Go to topA05221 Floor&nbspVotes:

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

Go to topA05221 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5221

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 12, 2025
 ___________

 Introduced by M. of A. TAGUE, DeSTEFANO, MILLER, SMULLEN, HAWLEY, WALSH,
 PALMESANO -- read once and referred to the Committee on Transportation

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

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

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