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NY A05221
Bill
Status
2/12/2025
Primary Sponsor
Christopher Tague
Click for details
AI Summary
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Provides a complete state income tax exemption on gross income for volunteer firefighters, volunteer ambulance workers, and volunteer EMS personnel beginning in taxable years after January 1, 2026
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Requires "qualifying service" to claim the exemption, defined as being a member in good standing for at least one year and completing all state-required training courses
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Mandates that volunteers attend at least 55% of their department's or service's activities to qualify for the exemption
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Requires certification from the county's chief emergency service coordinator to verify the volunteer's eligibility
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Applies the exemption regardless of whether the income is subject to federal income taxation
Legislative Description
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.
Last Action
referred to transportation
1/7/2026