A 6790 New York Assembly · 2025 Regular Session

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

600
Passed · 3 other
Total votes 63
Jun 1, 2026
D Democratic41
38 Yea 3
92% Yea
R Republican22
22 Yea
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
Photo of Karen McMahon
Karen McMahon
DDemocratic
NY
146
Co
Photo of Andrew Hevesi
Andrew Hevesi
DDemocratic
NY
28
Co
Photo of Angelo Morinello
Angelo Morinello
RRepublican
NY
145
Co
Photo of Angelo Santabarbara
Angelo Santabarbara
DDemocratic
NY
111
Co
Photo of Anil Beephan
Anil Beephan
RRepublican/Conservative
NY
105
Co
Photo of Anna Kelles
Anna Kelles
DDemocratic/Working Families
NY
125
Co
Photo of Aron Wieder
Aron Wieder
DDemocratic
NY
97
Co
Photo of Bill Conrad
Bill Conrad
DDemocratic/Independence/Working Families
NY
140
Co
Photo of Brian Manktelow
Brian Manktelow
RRepublican
NY
130
Co
Photo of Carrie Woerner
Carrie Woerner
DDemocratic
NY
113
Co
Photo of Charles Lavine
Charles Lavine
DDemocratic
NY
13