New York bill S00298 provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers with qualifying service.

New York bill S00298 amends the tax law to provide a state income tax exemption for volunteer firefighters and volunteer ambulance workers who have qualifying service in the taxable year for which such exemption is sought. Qualifying service means being a member in good standing with a volunteer fire department or volunteer ambulance service for a minimum of one year, having completed all required training courses, and being certified by the chief emergency service coordinator of the county. The exemption applies to taxable years beginning on or after January 1, 2026.

New York bill S00298 provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers with qualifying service.

New York bill S00298 amends the tax law to provide a state income tax exemption for volunteer firefighters and volunteer ambulance workers who have qualifying service in the taxable year for which such exemption is sought. Qualifying service means being a member in good standing with a volunteer fire department or volunteer ambulance service for a minimum of one year, having completed all required training courses, and being certified by the chief emergency service coordinator of the county. The exemption applies to taxable years beginning on or after January 1, 2026.