S 6002: Excludes certain training stipends for volunteer firefighters from state income tax.
What S 6002 does, verified January 8, 2026
The bill aims to exclude certain training stipends received by volunteer firefighters from state income tax. This means that the stipends, which are includable in federal adjusted gross income, will not be subject to state tax. The bill will take effect immediately and apply to all taxable years thereafter.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO BUDGET AND REVENUE (2026-01-07)Alert me
Quick answers about S 6002
- What is the current status of S 6002?
- As of January 8, 2026, S 6002 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 6002 pass?
- Not yet. S 6002 has been introduced and has not passed either house.
- Who wrote S 6002, and where is it now?
- S 6002 was authored by Sen. James Skoufis. Its committee of record is Senate Budget & Revenue. It is filed under TAX, alongside 323 other New York TAX bills this session.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | REFERRED TO BUDGET AND REVENUE |
| Mar. 04, 2025 | REFERRED TO BUDGET AND REVENUE |
Latest bill textIntroduced version, March 4, 2025 · 183 words
STATE OF NEW YORK ________________________________________________________________________ 6002 2025-2026 Regular Sessions IN SENATE March 4, 2025 ___________ Introduced by Sen. SKOUFIS -- 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 excluding certain training stipends for volunteer firefighters from state income tax The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subsection (c) of section 612 of the tax law is amended by 2 adding a new paragraph 48 to read as follows: 3 (48) Training stipends received under section two hundred-aa of the 4 general municipal law, to the extent includable in federal adjusted 5 gross income. 6 § 2. This act shall take effect immediately, and shall apply to the 7 taxable year in which it shall take effect and to all subsequent taxable 8 years. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD09870-01-5
Text of S 6002 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions