Allows volunteer firefighters and ambulance workers a tax credit for mileage traveled in emergency response.
This bill proposes a tax credit for active volunteer firefighters and volunteer ambulance workers in New York. It allows them to claim a credit equal to their reasonable mileage allowance for each mile traveled using their personal vehicle while fulfilling emergency response duties. The credit is applicable for taxable years starting from January 1, 2026. The mileage allowance cannot exceed the standard travel allowance for federal income tax purposes. To qualify, volunteers must be active for the entire taxable year and certified by the relevant authority.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.