Relates to the use of foreign fire insurance premium taxes by the Ridge volunteer exempt firefighter's benevolent association

This bill amends a 2001 law to clarify how the Ridge Volunteer Exempt Firefighter's Benevolent Association collects and uses specific taxes. It requires the association to collect "foreign" fire insurance premium taxes (from policies covering properties in their district but written outside it) under Insurance Law sections 9104 and 9105. The collected taxes must be used *only* to provide care and relief for disabled or indigent volunteer firefighters and their families within the association's purpose. The changes apply to taxes due on premiums received after January 1, 2026.