S 5837: Increases the volunteer firefighters' and ambulance workers' credit.
The bill aims to increase the volunteer firefighters' and ambulance workers' credit. A resident taxpayer who serves as an active volunteer firefighter or ambulance worker can receive a credit against the tax imposed by the law. The credit amount is $200 for taxable years beginning in 2007 and $1,200 for years starting in 2027. To receive the credit, the taxpayer must have been active for the entire taxable year. If a taxpayer receives a real property tax exemption for their service, they are not eligible for the credit unless they notify their assessor by December 31, 2007, of their intent to discontinue the exemption. The credit amount is doubled for joint filers. The excess credit amount is treated as an overpayment of tax and can be credited or refunded, but no interest is paid on it. The bill takes effect on January 1, 2027, and applies to taxable years beginning on or after that da…
- What is the current status of S 5837?
- As of January 9, 2026, S 5837 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 BUDGET AND REVENUE".
- Did S 5837 pass?
- Not yet. S 5837 has been introduced and has not passed either house.
- Who wrote S 5837, and where is it now?
- S 5837 was authored by Sen. James Skoufis with 4 coauthors. Its committee of record is Senate Budget & Revenue.
| Jan. 07, 2026 | REFERRED TO BUDGET AND REVENUE |
| Apr. 29, 2025 | AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE |
| Apr. 29, 2025 | PRINT NUMBER 5837A |
| Mar. 03, 2025 | REFERRED TO BUDGET AND REVENUE |
STATE OF NEW YORK ________________________________________________________________________ 5837 2025-2026 Regular Sessions IN SENATE March 3, 2025 ___________ Introduced by Sens. SKOUFIS, ASHBY, MAY, RHOADS -- 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 providing for a credit against personal income tax for volunteer firefighters and members of volunteer ambulance corps 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 firefighters and members of volunteer ambulance corps 4 service credit. In the case of a member of a volunteer fire department 5 or a member of a volunteer ambulance corps who has been a member in good 6 standing with a volunteer department for a minimum of five years and who 7 maintains continuous eligibility, in this state, there shall be allowed 8 a credit against any income tax owed by such member in an amount which 9 is equal to the sum of one thousand two hundred dollars or the total 10 amount of the tax owed by the taxpayer if less than one thousand two 11 hundred dollars, whichever is lower. 12 § 2. This act shall take effect on the first of January next succeed- 13 ing the date on which it shall have become a law and shall apply to 14 taxable years beginning on or after such date. Effective immediately the 15 commissioner of taxation and finance is authorized to promulgate any and 16 all rules and regulations and take any other measures necessary to 17 implement this act on its effective date on or before such date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD01405-01-5