Albany, NY (May 18, 2026)

The New York State Assembly has passed legislation aimed at strengthening volunteer fire departments and ambulance corps by significantly increasing tax benefits for those who serve.

The bill, A.6790, would raise the state personal income tax credit for eligible volunteer firefighters and volunteer ambulance workers from $200 to $800 for individual filers. For married couples filing jointly, the credit would increase from $400 to $1,600.

The measure was introduced by Assemblymember Karen McMahon, supported by Assembly Speaker Carl Heastie, and cosponsored by lawmakers including Assemblyman Aron Wieder of Spring Valley. It now heads to the State Senate, where it has been referred to the Budget and Revenue Committee.

In addition to raising the credit, the bill would end a long-standing limitation that required eligible volunteers to choose between receiving the state income tax credit or a local property tax exemption. Under the proposed law, qualifying volunteers would be allowed to claim both benefits at the same time, creating a stronger incentive for continued service.

If approved by the Senate and signed into law, the increased credit would apply to taxable years beginning on or after January 1, 2026.

Supporters say the legislation comes at a critical time for emergency services across the state. New York has approximately 20,000 fewer volunteer firefighters than it had two decades ago, placing pressure on local departments that rely heavily on volunteers to respond to fires, medical emergencies, accidents, and other urgent calls.

The proposal follows recommendations from the state’s Volunteer Firefighter Recruitment and Retention Task Force, which called for stronger incentives to help departments attract and keep members.

Volunteer fire and ambulance organizations remain essential in many communities, particularly in suburban and rural areas where paid emergency services may be limited. Advocates say increasing financial benefits is a practical step toward recognizing the time, training, and personal risk taken on by volunteers who respond to emergencies at all hours.