Provides a personal income tax credit for volunteer firefighters who become training instructors.

New York A04496 amends the tax law to offer a credit against personal income tax for volunteer firefighters who complete the qualifications to become a training instructor. The credit amount is the lesser of $500 or the total tax owed by the taxpayer. This credit applies to taxable years beginning on and after January 1, 2025.

Provides a personal income tax credit for volunteer firefighters who become training instructors.

New York A04496 amends the tax law to offer a credit against personal income tax for volunteer firefighters who complete the qualifications to become a training instructor. The credit amount is the lesser of $500 or the total tax owed by the taxpayer. This credit applies to taxable years beginning on and after January 1, 2025.