S 3527: Relates to enacting the volunteer emergency services mileage reimbursement tax credit; allows an active volunteer firefighter or a volunteer ambulance worker a credit equal to their reasonable mileage allowance owed for each mile actually and necessarily traveled by the volunteer firefighter or volunteer ambulance worker who utilizes their personal vehicle in the fulfillment of their emergency response duties.

  
  STATE OF NEW YORK ________________________________________________________________________ 3527 2025-2026 Regular Sessions  IN SENATE January 28, 2025 ___________ Introduced by Sen. ORTT -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to enacting the volunteer emer- gency services mileage reimbursement tax credit 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 (qqq) to read as follows: 3 (qqq) Volunteer emergency services mileage reimbursement tax credit. 4 (1) For taxable years beginning on or after January first, two thousand 5 twenty-six, a resident taxpayer who serves as an active volunteer fire- 6 fighter as defined in subdivision one of section two hundred fifteen of 7 the general municipal law or as a volunteer ambulance worker as defined 8 in subdivision fourteen of section two hundred nineteen-k of the general 9 municipal law shall be allowed a credit against the tax imposed by this 10 article equal to their reasonable mileage allowance owed for each mile 11 actually and necessarily traveled by the volunteer firefighter or volun- 12 teer ambulance worker who utilizes their personal vehicle in the 13 fulfillment of their emergency response duties. The reasonable mileage 14 allowance shall not exceed the standard travel allowance for mileage 15 adopted or prescribed for federal income tax purposes. In order to 16 receive this credit, a volunteer firefighter or volunteer ambulance 17 worker must have been active for the entire taxable year for which the 18 credit is sought and have been certified by the authority having juris- 19 diction for the incorporated volunteer fire company, fire department, or 20 voluntary ambulance service as an enrolled member of such incorporated 21 volunteer fire company, fire department, or voluntary ambulance 22 service, as determined by the governing body of a city, village, town, 23 school district, fire district or county. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03987-01-5 
 S. 3527 2 1 (2) Any claim for such credit shall be made in a manner prescribed by 2 the commissioner and shall include any supporting documentation as the 3 commissioner deems necessary. 4 (3) If the amount of the credit allowed under this subsection for any 5 taxable year shall exceed the taxpayer's tax for such year, the excess 6 shall be treated as an overpayment of tax to be credited or refunded in 7 accordance with the provisions of section six hundred eighty-six of this 8 article, provided, however, that no interest shall be paid thereon. 9 § 2. This act shall take effect immediately.