Assembly BillIntroduced
A 4496: Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.
What A 4496 does, verified June 9, 2026
The bill provides a tax credit to volunteer firefighters who complete the minimum qualifications to become a training instructor. This credit is equal to either $500 or the total amount of tax owed, whichever is lower. The credit applies to taxable years beginning on or after January 1, 2025. The bill takes effect on the first of January next succeeding the date it becomes a law.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: held for consideration in ways and means (2026-06-04)Alert me
Quick answers about A 4496
- What is the current status of A 4496?
- As of June 9, 2026, A 4496 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on June 4, 2026, was "held for consideration in ways and means".
- Did A 4496 pass?
- Not yet. A 4496 has been introduced and has not passed either house.
- Who wrote A 4496, and where is it now?
- A 4496 was authored by Asm. Jeff Gallahan.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions3 total · showing 3
| Jun. 04, 2026 | held for consideration in ways and means |
| Jan. 07, 2026 | referred to ways and means |
| Feb. 04, 2025 | referred to ways and means |
Latest bill textIntroduced version, February 4, 2025 · 310 words
STATE OF NEW YORK ________________________________________________________________________ 4496 2025-2026 Regular Sessions IN ASSEMBLY February 4, 2025 ___________ Introduced by M. of A. GALLAHAN -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to providing for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 606 of the tax law is amended by adding a new 2 subsection (e-3) to read as follows: 3 (e-3) Volunteer firefighter instructor certification credit. For 4 taxable years beginning on and after January 1, 2025, a volunteer fire- 5 fighter who completes the minimum qualifications for instructor certif- 6 ication as outlined in New York state codes, rules and regulations Title 7 19, Section 426.4, in this state, there shall be allowed a credit 8 against income tax owed by such person in an amount which is equal to 9 the sum of five hundred dollars or the total amount of the tax owed by 10 the taxpayer if less than five hundred dollars, whichever is lower. 11 § 2. This act shall take effect on the first of January next succeed- 12 ing the date on which it shall have become a law and shall apply to 13 taxable years beginning on or after such date. Effective immediately, 14 the addition, amendment and/or repeal of any rule or regulation neces- 15 sary for the implementation of this act on its effective date are 16 authorized to be made and completed on or before such effective date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07345-01-5
Text of A 4496 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions