New YorkA 67902025-2026 Regular SessionHouseWALLET

Relates to tax credits for volunteer firefighters and volunteer ambulance workers

Sponsored By: Karen McMahon (Democratic)

Signed by Governor

WAYS AND MEANSRULESBUDGET AND REVENUE

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Bigger income tax credit for volunteers

For tax years starting before January 1, 2026, qualifying New York residents get a $200 credit; spouses who both qualify get $400 on a joint return. Starting January 1, 2026, the credit rises to $800 per person, or $1,600 for qualifying spouses filing jointly. From 2026, volunteers must be active for the full tax year, and a related property tax exemption no longer blocks the credit. Before 2026, that exemption generally blocks the credit; a special rule preserves the 2007 credit in certain cases, including when the assessor was notified by December 31, 2007, of plans to end the exemption. Any credit above tax owed is credited or refunded without interest. The law takes effect April 1 after enactment.

More areas qualify for volunteer tax breaks

Enrolled members of incorporated volunteer fire companies, fire departments, and voluntary ambulance services may qualify for a service-related property tax exemption. They must live in a city, village, town, school district, special district, fire district, or county served by their organization. The law takes effect April 1 after enactment.

Sponsors & Cosponsors

Sponsor

  • Karen McMahon

    Democratic • House

Cosponsors

  • Andrew Hevesi

    Democratic • House

  • Angelo J. Morinello

    Republican • House

  • Angelo Santabarbara

    Democratic • House

  • Anil Beephan Jr.

    Republican • House

  • Anna Kelles

    Democratic • House

  • Aron Wieder

    Democratic • House

  • Brian Manktelow

    Republican • House

  • Carrie Woerner

    Democratic • House

  • Charles Lavine

    Democratic • House

  • Chris Burdick

    Democratic • House

  • Chris Tague

    Republican • House

  • Christopher Eachus

    Democratic • House

  • Dana Levenberg

    Democratic • House

  • David DiPietro

    Republican • House

  • Didi Barrett

    Democratic • House

  • Donna Lupardo

    Democratic • House

  • Doug Smith

    Republican • House

  • Gabriella Romero

    Democratic • House

  • Harry B. Bronson

    Democratic • House

  • Jake Ryan Blumencranz

    Republican • House

  • Jeff Gallahan

    Republican • House

  • Jen Lunsford

    Democratic • House

  • Jo Anne Simon

    Democratic • House

  • Joe Angelino

    Republican • House

  • Joe DeStefano

    Republican • House

  • John Lemondes

    Republican • House

  • John T. McDonald III

    Democratic • House

  • Jonathan Jacobson

    Democratic • House

  • Joseph Sempolinski

    Republican • House

  • Judy Griffin

    Democratic • House

  • Kalman Yeger

    Democratic • House

  • Karl Brabenec

    Republican • House

  • Kenneth Blankenbush

    Republican • House

  • Kwani O'Pharrow

    Democratic • House

  • Marianne Buttenschon

    Democratic • House

  • MaryJane Shimsky

    Democratic • House

  • Matthew Simpson

    Republican • House

  • Michael Cashman

    Democratic • House

  • Patrick Burke

    Democratic • House

  • Patrick Chludzinski

    Republican • House

  • Patrick J. Carroll

    Democratic • House

  • Paula Kay

    Democratic • House

  • Phil Steck

    Democratic • House

  • Rebecca Kassay

    Democratic • House

  • Rebecca Seawright

    Democratic • House

  • Robert Smullen

    Republican • House

  • Sam Berger

    Democratic • House

  • Sarah Clark

    Democratic • House

  • Scott Gray

    Republican • House

  • Scott H. Bendett

    Republican • House

  • Simcha Eichenstein

    Democratic • House

  • Stacey Pheffer Amato

    Democratic • House

  • Stefani Zinerman

    Democratic • House

  • Stephen Hawley

    Republican • House

  • Steve Stern

    Democratic • House

  • Steven Otis

    Democratic • House

  • Tommy Schiavoni

    Democratic • House

  • William Conrad

    House

Roll Call Votes

All Roll Calls

Yes: 193 • No: 0

Senate vote • 6/1/2026

FLOOR Vote

Yes: 60 • No: 0

House vote • 5/14/2026

Assembly floor vote

Yes: 133 • No: 0

Actions Timeline

  1. APPROVAL MEMO.4

    10/16/2026House
  2. SIGNED CHAP.313

    10/16/2026House
  3. DELIVERED TO GOVERNOR

    10/16/2026House
  4. RETURNED TO ASSEMBLY

    6/1/2026Senate
  5. PASSED SENATE

    6/1/2026Senate
  6. 3RD READING CAL.1466

    6/1/2026Senate
  7. SUBSTITUTED FOR S6233A

    6/1/2026Senate
  8. REFERRED TO BUDGET AND REVENUE

    5/14/2026Senate
  9. DELIVERED TO SENATE

    5/14/2026House
  10. PASSED ASSEMBLY

    5/14/2026House
  11. ORDERED TO THIRD READING RULES CAL.119

    5/14/2026House
  12. RULES REPORT CAL.119

    5/14/2026House
  13. REPORTED

    5/14/2026House
  14. REPORTED REFERRED TO RULES

    5/12/2026House
  15. PRINT NUMBER 6790A

    5/4/2026House
  16. AMEND AND RECOMMIT TO WAYS AND MEANS

    5/4/2026House
  17. REFERRED TO WAYS AND MEANS

    1/7/2026House
  18. REFERRED TO WAYS AND MEANS

    3/14/2025House

Bill Text

  • Amendment A

    5/4/2026

  • Original

    3/14/2025

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