Senate BillIntroduced
S 3468: 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 S 3468 does, verified January 8, 2026
The bill aims to provide a tax credit for volunteer firefighters who complete qualifications to become training instructors. The credit is equal to either $500 or the total amount of tax owed, whichever is lower, for taxable years starting on January 1, 2025. The credit is allowed for volunteer firefighters who complete the minimum qualifications outlined in New York State codes. The bill takes effect on January 1, 2025, and applies to taxable years starting on or after that date.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS (2026-01-07)Alert me
Quick answers about S 3468
- What is the current status of S 3468?
- As of January 8, 2026, S 3468 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS".
- Did S 3468 pass?
- Not yet. S 3468 has been introduced and has not passed either house.
- Who wrote S 3468, and where is it now?
- S 3468 was authored by Sen. Pamela Helming with 2 coauthors. Its committee of record is Senate Investigation & Government Operations.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS |
| Jan. 27, 2025 | REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS |
Latest bill textIntroduced version, January 27, 2025 · 316 words
STATE OF NEW YORK ________________________________________________________________________ 3468 2025-2026 Regular Sessions IN SENATE January 27, 2025 ___________ Introduced by Sens. HELMING, TEDISCO -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations 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 S 3468 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions