Creates a wage tax credit for employers who employ New York national guard members, reservists, volunteer firefighters and EMS personnel

This bill would create a $1,500 wage tax credit for New York employers who hire qualifying individuals: New York National Guard members, reservists, volunteer firefighters, and EMS personnel. To qualify, an employee must work for the employer for at least six months. The credit reduces the employer's state tax liability, with any unused portion carried forward to future tax years (but not refunded with interest). It applies to taxable years beginning January 1, 2027, and is currently pending legislative action.