Excludes certain training stipends for volunteer firefighters from state income tax

S 6002 (Excludes certain training stipends for volunteer firefighters from state income tax) modifies state tax law to exclude specific training stipends received by volunteer firefighters from state income tax. The bill targets stipends paid under Section 200-AA of the General Municipal Law, which are already included in federal taxable income. This means volunteer firefighters will no longer owe state income tax on these training payments. The change applies immediately to the current tax year and all future years. It directly affects volunteer firefighters who receive such stipends for training.