NY A02267

Requires employers to grant volunteer firefighters paid leave for required training under 19 NYCRR 426 without discharge, penalty, or wage withholding, provided the employer has received written notice from the fire department at least two weeks in advance.

Entitles volunteer firefighters to paid leave for all required training hours that does not count against other accrued leave benefits, with additional hours for advanced training based on their fire department position.

Creates a tax credit for employers equal to hours absent for training multiplied by the employee's average hourly salary, applicable to both corporate franchise tax (Section 210-B) and personal income tax (Section 606).

Allows fire districts and fire protection districts to grant up to ten-year exemptions from real property taxes to employers in the amount of the volunteer firefighter training wage credits claimed.

Takes effect 30 days after becoming law and applies to taxable years beginning January 1, 2025.