Provides pay per call and paid on call stipends for volunteer firefighters and travel expense reimbursement for call response

Added new sponsors to the bill, reflecting broader legislative support and co-sponsorship.

Redefined 'nominal fee' to explicitly include stipends, gift cards, and gift certificates, broadening the types of non-cash compensation allowed.

Updated the definition of 'authority having jurisdiction' to include independent fire companies that operate as fire corporations.

Added a requirement that the total annual compensation must be low enough to avoid being classified as wages under federal law, and explicitly stated that these fees are exempt from New York state payroll and income taxes.

Added a new provision to amend the tax law to include nominal fees paid to volunteer firefighters within the adjusted gross income calculation, likely to clarify tax treatment.

Added a new provision to amend the general municipal law to establish a 'volunteer fire service nominal compensation assistance fund'.