Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A4496
SPONSOR: Gallahan TITLE OF BILL:
An act to amend the tax law, in relation to providing for a credit
against personal income tax for volunteer firefighters who complete
qualifications to become a training instructor
PURPOSE:
This bill would amend the tax law to provide a credit against personal
income tax for firefighters who complete qualifications to be a training
instructor.
SUMMARY OF PROVISIONS:
Sections 1: Amends the tax law to add a new subsection (e-3) to provide
that in the case of a current volunteer firefighter who completes the
minimum qualifications for instructor certification as outlined in NYCRR
426.4, there shall be allowed a credit against income tax owed by such
person in an amount which is equal to $500 or the total amount of the
tax owed by the taxpayer if less than $500, whichever is lower.
Section 2: Provides an effective date.
JUSTIFICATION:
Recently, there has been a growing shortage of volunteer firefighters
across the state of New York. This can be contributed to a shortage of
training courses that are required to become a certified volunteer. Many
people are discouraged from becoming a volunteer firefighter due to the
long commutes to trainings on top of the mandated hours it takes to
complete the certification. This problem predominantly affects rural
areas where training centers could be as far as an hour away. Providing
a tax credit to instructors will incentivize people to go through the
necessary qualifications to become trainers increasing the availability
of trainings across the state.
LEGISLATIVE HISTORY:
2023-24: A.3459
2021-22: A.5392
FISCAL IMPLICATIONS:
To be determined.
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding in
the date on which it shall have become law and shall apply to taxable
years beginning on or after such date.
STATE OF NEW YORK
________________________________________________________________________
4496
2025-2026 Regular Sessions
IN ASSEMBLY
February 4, 2025
___________
Introduced by M. of A. GALLAHAN -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to providing for a credit
against personal income tax for volunteer firefighters who complete
qualifications to become a training instructor
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 606 of the tax law is amended by adding a new
2 subsection (e-3) to read as follows:
3 (e-3) Volunteer firefighter instructor certification credit. For
4 taxable years beginning on and after January 1, 2025, a volunteer fire-
5 fighter who completes the minimum qualifications for instructor certif-
6 ication as outlined in New York state codes, rules and regulations Title
7 19, Section 426.4, in this state, there shall be allowed a credit
8 against income tax owed by such person in an amount which is equal to
9 the sum of five hundred dollars or the total amount of the tax owed by
10 the taxpayer if less than five hundred dollars, whichever is lower.
11 § 2. This act shall take effect on the first of January next succeed-
12 ing the date on which it shall have become a law and shall apply to
13 taxable years beginning on or after such date. Effective immediately,
14 the addition, amendment and/or repeal of any rule or regulation neces-
15 sary for the implementation of this act on its effective date are
16 authorized to be made and completed on or before such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07345-01-5
