Provides a tax credit for the cost of fishing and hunting licenses issued to volunteer firefighters and ambulance workers

This bill creates a tax credit for New York resident volunteer firefighters and ambulance workers who pay for fishing or hunting licenses. It allows them to claim a credit equal to the full cost of those licenses (including tags and permits) against their state income tax. The credit applies only to those who served as active volunteers for the entire previous year, and any unused portion can be carried forward to future tax years. The credit becomes effective for tax years beginning January 1, 2026.