NY State Senate Bill 2025-S3468

Senate Bill S3468

2025-2026 Legislative Session

Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor

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Current Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 27, 2025	referred to investigations and government operations

co-Sponsors

2025-S3468 (ACTIVE) - Details

See Assembly Version of this Bill:: A4496
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S9183
2019-2020: S176
2021-2022: S2171, A5392
2023-2024: S3441, A3459

2025-S3468 (ACTIVE) - Summary

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.

2025-S3468 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S3468

SPONSOR: HELMING
 
TITLE OF BILL:

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

 
PURPOSE:

This bill would amend the tax law to provide a credit against personal
income tax for firefighters who complete qualifications to be a training
instructor.

 
SUMMARY OF PROVISIONS:

Sections 1: Amends the tax law to add a new subsection (e-3) to provide
that in the case of a current volunteer firefighter who completes the
minimum qualifications for instructor certification as outlined in NYCRR
426.4, there shall be allowed a credit against income tax owed by such
person in an amount which is equal to $500 or the total amount of the

tax owed by the taxpayer if less than $500, whichever is lower.

Section 2: Provides an effective date.

 
JUSTIFICATION:

Recently, there has been a growing shortage of volunteer firefighters
across the state of New York. This can be attributed to a shortage of
training courses that are required to become a certified volunteer.
Many people are discouraged from becoming a volunteer firefighter due to
the long commutes to trainings on top of the mandated hours it takes to
complete the certification. This problem predominantly affects rural
areas where training centers could be as far as an hour away.

Providing a tax credit to instructors will incentivize people to go
through the necessary qualifications to become trainers increasing the
availability of trainings across the state.

 
LEGISLATIVE HISTORY:

2023-2024: S.3441 referred to Investigations and Government Operations

2021-2022: S.2171 referred to Investigations and Government
Operations/A.5392 referred to Ways and Means

2019-2020: S.176 referred to Investigations and Government Operations

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding in
the date on which it shall have become law and shall apply to taxable
years beginning on or after such date.

2025-S3468 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3468
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             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:
 
   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (e-3) to read as follows:
   (E-3)  VOLUNTEER  FIREFIGHTER  INSTRUCTOR  CERTIFICATION CREDIT.   FOR
 TAXABLE YEARS BEGINNING ON AND AFTER JANUARY 1, 2025, A VOLUNTEER  FIRE-
 FIGHTER  WHO COMPLETES THE MINIMUM QUALIFICATIONS FOR INSTRUCTOR CERTIF-
 ICATION AS OUTLINED IN NEW YORK STATE CODES, RULES AND REGULATIONS TITLE
 19, SECTION 426.4, IN THIS  STATE,  THERE  SHALL  BE  ALLOWED  A  CREDIT
 AGAINST  INCOME  TAX  OWED BY SUCH PERSON IN AN AMOUNT WHICH IS 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.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a  law  and  shall  apply  to
 taxable  years  beginning on or after such date.  Effective immediately,
 the addition, amendment and/or repeal of any rule or  regulation  neces-
 sary  for  the  implementation  of  this  act  on its effective date are
 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

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Senate Bill S3468

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Sponsored By

Pamela Helming