Assembly BillIntroduced
A 288: Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service.
What A 288 does, verified January 8, 2026
The bill aims to repeal a provision in the tax law that allows volunteers in the fire and ambulance services to claim a credit on their income tax return. This provision was intended to offset the loss of a separate credit for property taxes. The repeal of this provision would eliminate the double credit, ensuring that volunteers in these services only receive one credit for their property taxes. The repeal would take effect immediately and apply to taxable years starting on January 1, 2026.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Author and sponsors
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| Jan. 07, 2026 | referred to ways and means |
| Jan. 08, 2025 | referred to ways and means |
Latest bill textIntroduced version, January 8, 2025 · 189 words
STATE OF NEW YORK ________________________________________________________________________ 288 2025-2026 Regular Sessions IN ASSEMBLY (Prefiled) January 8, 2025 ___________ Introduced by M. of A. BARRETT, SHIMSKY, STERN, BUTTENSCHON, JONES, BURDICK, McMAHON, CONRAD, PHEFFER AMATO, BENDETT, LUPARDO, SANTABAR- BARA, LUNSFORD, LEVENBERG, KELLES, JACOBSON, BEEPHAN, DeSTEFANO, SLATER, MORINELLO, GRAY, MAHER, McDONOUGH, TAGUE, ANGELINO, MIKULIN, DURSO, SIMPSON, GALLAHAN -- read once and referred to the Committee on Ways and Means AN ACT to repeal paragraph 2 of subsection (e-1) of section 606 of the tax law relating to the effect of the volunteer firefighters' and ambulance workers' property tax credit on the volunteer firefighters' and ambulance workers' income tax credit The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph 2 of subsection (e-1) of section 606 of the tax 2 law is REPEALED. 3 § 2. This act shall take effect immediately and shall apply to taxable 4 years beginning on or after January 1, 2026. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD00190-01-5
Text of A 288 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions