New York A06790 provides a tax credit for volunteer firefighters and ambulance workers and modifies real property tax exemptions for certain.
New York A06790 introduces a tax credit for resident taxpayers who serve as active volunteer firefighters or volunteer ambulance workers. For taxable years starting after January 1, 2026, these individuals can claim an $800 credit against their tax. If both spouses in a joint return qualify, they can claim a $400 credit each. The bill also modifies real property tax exemptions for enrolled members of volunteer fire companies, fire departments, or voluntary ambulance services. These exemptions apply under specific conditions, such as the member residing in the area served by the organization.
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