New York A05221 provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers with qualifying service.

New York A05221 amends the tax law to exempt the gross income of volunteer firefighters and volunteer ambulance workers from state income tax for taxable years beginning after January 1, 2026. To qualify, individuals must have been members in good standing with a volunteer fire department or volunteer ambulance service for at least one year, completed all required training courses, and attended at least 55% of the activities of the service they are a part of. This exemption applies regardless of whether the income is subject to federal income taxation.

New York A05221 provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers with qualifying service.

New York A05221 amends the tax law to exempt the gross income of volunteer firefighters and volunteer ambulance workers from state income tax for taxable years beginning after January 1, 2026. To qualify, individuals must have been members in good standing with a volunteer fire department or volunteer ambulance service for at least one year, completed all required training courses, and attended at least 55% of the activities of the service they are a part of. This exemption applies regardless of whether the income is subject to federal income taxation.