NY A04414

Prohibits employers from discharging, penalizing, or withholding wages from volunteer firefighters who take leave for required training under 19 NYCRR 426, provided the employee gives at least two weeks' notice and submits documentation of their volunteer status

Requires employers to provide paid leave for the full duration of required firefighter training hours, which cannot be charged against other accrued leave benefits

Creates a tax credit for employers equal to the number of hours an employee was absent for volunteer firefighter training multiplied by the employee's average hourly salary from the prior month

Allows fire districts and fire protection districts to establish a property tax exemption (up to 10 years) for employers who claim the volunteer firefighter training wage credit

Takes effect 30 days after becoming law, applying to taxable years beginning on or after January 1, 2027