Relates to tax credits for volunteer firefighters and volunteer ambulance workers
Summary
Provides that for taxable years beginning on and after January first, two thousand twenty-six, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.
Bill status
passed both
4 of 5 stages cleared
Introduction
Mar 2025
Committee Review
May 2026
Assembly Passage
May 2026
Senate Passage
Jun 2026
Governor
Introduced Mar 14, 2025
Last action Jun 1, 2026
Maddy AI version diff · 1 comparison
What changed between versions
A6790
→
A6790A
·
3 edits
MINOR
This bill amends the tax credit for volunteer firefighters and ambulance workers, extending the current credit amount of $800 to apply through the 2025 tax year instead of ending in 2024. It also updates the effective date of the law to April 1, 2026, and references a 2025 law in the related real property tax section.
Scope change
The scope of the tax credit was extended by one year, allowing eligible volunteers to claim the $800 credit for the 2025 tax year.
TIMELINE
The deadline for the $800 tax credit was extended from January 1, 2025, to January 1, 2026, meaning the credit now applies to the 2025 tax year.
The effective date of the act was changed to April 1, 2026, to align with the new tax year eligibility.
TECHNICAL
The bill text was updated to reference Chapter 592 of the 2025 laws regarding real property tax exemptions instead of the previous 2022 law.
Floor votes · Senate Jun 1, 2026 · Assembly May 14, 2026
How they voted
60–0
Passed · 3 other
Total votes 63
Jun 1, 2026
D
Democratic41
92% Yea
R
Republican22
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
15
Key actions
4
Committee
4
Amendments
2
Jun 1, 2026
Upper · Passed
PASSED SENATE
upper
May 14, 2026
Committee
REFERRED TO BUDGET AND REVENUE
upper
May 14, 2026
Lower · Passed
PASSED ASSEMBLY
lower
May 12, 2026
Committee
REPORTED REFERRED TO RULES
lower
May 4, 2026
Lower · Passed
PRINT NUMBER 6790A
lower
May 4, 2026
Lower · Passed
AMEND AND RECOMMIT TO WAYS AND MEANS
lower
Jan 7, 2026
Committee
REFERRED TO WAYS AND MEANS
lower
Mar 14, 2025
Committee
REFERRED TO WAYS AND MEANS
lower
1 primary · 58 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Karen McMahon
DDemocratic
Co
Andrew Hevesi
DDemocratic
Co
Angelo Morinello
RRepublican
Co
Angelo Santabarbara
DDemocratic
Co
Anil Beephan
RRepublican/Conservative
Co
Anna Kelles
DDemocratic/Working Families
Co
Aron Wieder
DDemocratic
Co
Bill Conrad
DDemocratic/Independence/Working Families
Co
Brian Manktelow
RRepublican
Co
Carrie Woerner
DDemocratic
Co
Charles Lavine
DDemocratic
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