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

This bill creates a $1,500 annual tax credit for New York employers who hire eligible workers: New York National Guard members, reservists, volunteer firefighters, and EMS personnel. To qualify, employees must be employed for at least six months, and employers must comply with federal Uniformed Services Employment and Reemployment Rights Act. The credit reduces state tax liability but cannot lower taxes below the minimum threshold; any unused portion may be carried forward to future tax years. The policy takes effect for taxable years beginning January 1, 2028.