A 516 New York Assembly · 2025 Regular Session

Increases the volunteer firefighters' and ambulance workers' credit

This bill increases the state income tax credit available to active volunteer firefighters and volunteer ambulance workers. Starting January 1, 2027, the credit for eligible resident taxpayers will increase from $200 to $1,200 per year. To qualify, individuals must have served actively for the entire taxable year. For two qualifying spouses filing a joint return, the credit amount will be $2,400, and any excess credit over the tax owed will be refunded.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2025

Committee Review

Floor Vote

Governor

Introduced Jan 8, 2025 Last action Jan 7, 2026

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What changed between versions

A516 → A516A · 3 edits

MINOR

The bill was amended to update the volunteer firefighters' and ambulance workers' tax credit, increasing the maximum credit amount from $1,200 to $2,400 for married couples filing jointly. The amendment also clarifies the effective date to January 1, 2027, and reorganizes the statutory language to better reflect the credit's history and structure.

Scope change

The scope of the credit's benefit increased significantly for married couples, while the eligibility requirements and effective date were clarified.

FISCAL

The maximum tax credit for married couples filing jointly was increased to $2,400 (previously $1,200 per individual, totaling $2,400 for a couple, but the text now explicitly sets the joint limit).

TIMELINE

The effective date was updated to January 1, 2027, and the act now applies to taxable years beginning on or after that date.

TECHNICAL

The bill text was restructured to include historical references to previous laws and renumbered subsections, clarifying the legislative history of the credit.

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Full legislative history

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Key actions

Committee

Amendments

Jan 7, 2026

Committee

REFERRED TO WAYS AND MEANS

lower

Apr 30, 2025

Lower · Passed

PRINT NUMBER 516A

lower

Apr 30, 2025

Lower · Passed

AMEND (T) AND RECOMMIT TO WAYS AND MEANS

lower

Jan 8, 2025

Committee

REFERRED TO WAYS AND MEANS

lower

1 primary · 18 co-sponsors