Bill boosts NYS tax credit for volunteer firefighters

ALBANY — New York State lawmakers approved a bill boosting the income tax credit for volunteer firefighters and ambulance workers to $800 in an effort to thwart a decline in volunteers.

The measure, unanimously approved by the State Senate on Monday, would increase the $200 income tax credit for eligible individual filers to $800 starting in the 2026 tax year. Eligible married joint filers would see a credit of $1,600, up from $400, according to the proposed legislation.

"We have seen the consequences and demands volunteerism places on families throughout the state with 20,000 fewer volunteers signing up to serve, not because they don’t want to, but because of the increasing difficulty New Yorkers face in balancing jobs, personal lives against the fulfillment they receive by giving themselves to help others," Sen. Monica Martinez (D-Brentwood) said Monday on the Senate floor. "If we are serious about recruiting, we need to make sure that our ambulance and our firefighters have the tools that they need."

The number of volunteer firefighters statewide has declined by about 40,000 in the last 20 years, according to the Firefighters Association of the State of New York, known as FASNY.

Of the more than 88,000 firefighters statewide, about 81,000 are volunteers, according to a 2023 report from FASNY, which represents volunteer firefighters and emergency medical services workers.

The bill also would allow eligible recipients to receive both the increased tax credit and an existing partial real property tax exemption instead of having to choose between the two.

The tax credit hasn’t been increased since it was introduced in 2007, said Martinez, the bill’s sponsor.

The measure, unanimously approved by the Assembly in May, will now head to Gov. Kathy Hochul for her review. Hochul’s office did not immediately respond to a request for comment on whether she plans to sign it into law.

It's a "big win" for firefighters and EMS volunteers, Joseph Badala, president of the Association of Fire Districts of the State of New York, said in an email. "These types of legislation help our fire districts, fire and EMS companies recruit and retain the men and women who serve our communities every day."

It would help "offset the rising costs of service, including fuel, training, and equipment," John D’Alessandro, secretary of FASNY, said in an emailed statement. It’s an "important step forward," in FASNY’s recruitment and retention plan, he said.

Some Republican lawmakers said they wished the bill went further.

"Every volunteer firefighter I talk to on Long Island tells me the same thing. They love what they do, but a stronger tax credit would go a long way in showing them that the state has their back," said Assemb. John Mikulin (R-Bethpage), who co-sponsored a bill to increase the credit to $2,500. "The new tax credit will help, but going further is the right thing to do."