New York has increased its income-tax credit for eligible volunteer firefighters and ambulance workers and removed a restriction that forced some volunteers to choose between state and local tax benefits.
Assemblyman Christopher Friend said the new law raises the annual state credit from $200 to $800 for eligible individuals. For married couples filing jointly, the credit increases from $400 to $1,600 when both spouses qualify. Eligible volunteers may also receive the income-tax credit while claiming a local property-tax exemption connected to their service.
Friend said the change is especially important in Southern Tier communities that rely on volunteer departments for fire protection and emergency medical response. His 124th Assembly District includes portions of Broome, Chemung and Tioga counties.
Volunteer responders often spend evenings and weekends in training and leave work or family activities when emergency calls come in. Friend said the larger credit recognizes more of that personal cost while helping departments recruit and retain members.
The Legislature advanced the measure earlier this year after recommendations from the state’s Volunteer Firefighter Recruitment and Retention Task Force. New York Assembly leaders said in May that the number of volunteer firefighters statewide had fallen by about 20,000 over two decades.
Friend said the tax change will not solve every staffing challenge, but called it a useful step for communities that would otherwise face the cost of replacing volunteer fire and ambulance services. The law applies statewide to volunteers who meet the eligibility requirements.














