S 5837 New York Senate · 2025 Regular Session

Increases the volunteer firefighters' and ambulance workers' credit

Senate Bill S 5837 increases the state tax credit available to active volunteer firefighters and ambulance workers. Beginning January 1, 2027, the individual credit will rise from $200 to $1,200 for resident taxpayers who have served for the entire taxable year. For two qualifying spouses filing a joint return, the credit will be $2,400. This bill also removes the previous restriction that prevented volunteers from claiming this credit if they also received a real property tax exemption for their service. The credit is refundable if it exceeds the taxpayer's tax liability.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Mar 2025

Committee Review

Floor Vote

Governor

Introduced Mar 3, 2025 Last action Jan 7, 2026

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What changed between versions

S5837 → S5837A · 5 edits

MODERATE

This bill amends New York's volunteer firefighter and ambulance worker tax credit, increasing the credit amount from $1,200 to $1,200 for individuals and $2,400 for married couples filing jointly, while adding provisions for taxpayers who receive real property tax exemptions for their service. The bill also extends the effective date to January 1, 2027, and adds new eligibility rules for taxpayers who previously received property tax exemptions for volunteer service.

Scope change

The bill expands eligibility by clarifying rules for taxpayers who receive real property tax exemptions for volunteer service and adds provisions for married couples filing jointly to receive the credit.

FISCAL

Increased the volunteer firefighter and ambulance worker tax credit from $1,200 to $1,200 per individual and $2,400 for married couples filing jointly

ELIGIBILITY

Added provisions allowing taxpayers who receive real property tax exemptions for volunteer service to still qualify for the tax credit under certain conditions

Added specific eligibility rules for married couples filing jointly to receive the credit

TIMELINE

Changed the effective date from the next January following enactment to January 1, 2027

TECHNICAL

Updated bill title from 'providing for a credit' to 'increasing the volunteer firefighters' and ambulance workers' credit' to reflect the credit amount increase

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Jan 7, 2026

Committee

REFERRED TO BUDGET AND REVENUE

upper

Apr 29, 2025

Upper · Passed

PRINT NUMBER 5837A

upper

Apr 29, 2025

Upper · Passed

AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE

upper

Mar 3, 2025

Committee

REFERRED TO BUDGET AND REVENUE

upper

1 primary · 4 co-sponsors