Speaker Carl Heastie and Assembly member Karen McMahon have announced the passage of legislation in the New York State Assembly designed to strengthen support for volunteer firefighters and ambulance workers across the state.
The bill (A.6790), sponsored by McMahon, would significantly increase the state’s volunteer firefighter and ambulance worker personal income tax credit while also allowing eligible volunteers to combine the credit with an existing property tax exemption.
“The Assembly Majority will always have the backs of our volunteer firefighters,” said Speaker Heastie. “This bill is critical for strengthening volunteer firefighter retention and recruitment and ensuring they have the support they need as they serve our communities throughout the state.”
Under the proposed legislation, the personal income tax credit for eligible volunteer firefighters and ambulance workers would increase from $200 to $800 for individuals and from $400 to $1,600 for married couples filing jointly.
The bill would also remove a longstanding restriction preventing volunteers from receiving both the state income tax credit and the partial real property tax exemption for volunteer firefighters and ambulance workers at the same time.
“Volunteer firefighters and emergency workers answer the call at all hours and put their personal safety on the line to protect our communities,” said Assemblymember McMahon. “At a time when departments across New York State are facing serious recruitment and retention challenges, increasing this tax credit in a fiscally responsible way is an important and appropriate way to recognize their service and help ensure local fire departments and ambulance services remain fully staffed.”
McMahon added that she was proud to sponsor the legislation alongside Senator Martinez and thanked fellow lawmakers for supporting the measure.
State officials said the legislation comes amid ongoing recruitment and retention concerns for volunteer fire departments throughout New York. According to the Assembly, there are currently 20,000 fewer volunteer firefighters in the state than there were two decades ago.
Supporters of the bill argue that increasing financial incentives is an important tool for attracting and retaining volunteers while recognizing the critical public safety role they play in communities across the state.
The legislation follows recommendations made by the Volunteer Firefighter Recruitment and Retention Task Force, which was convened by the New York State Department of Homeland Security and Emergency Services in 2022.
Lawmakers noted that the tax credit has not been increased since it was originally enacted and that volunteers have previously been forced to choose between the income tax credit and the property tax exemption rather than receiving both benefits concurrently.
