Hochul quadruples New York's tax credit for volunteer firefighters and ambulance workers to $800

Gov. Kathy Hochul on Saturday signed a law that quadruples New York's personal income tax credit for volunteer firefighters and volunteer ambulance workers, a benefit that had not changed in nearly two decades.

The measure, A.6790-A/S.6233-A, raises the annual credit from $200 to $800 for individuals and from $400 to $1,600 for married couples, according to the governor's office. The larger credit starts with tax year 2027, which means volunteers will see it when they file their returns in 2028.

Who qualifies

The credit is for active volunteer firefighters and volunteer ambulance workers. The bill text says a volunteer must have been active for the entire tax year to claim it. Under the new law, volunteers can take either the higher state credit or a qualifying local property tax exemption, the governor's office said. They cannot take both.

Why it passed

The increase comes as volunteer companies struggle to recruit. WGRZ reported that the number of volunteer firefighters in the state has dropped from about 100,000 to 80,000 and that recruiting is near a 40-year low. The bill's sponsors, State Sen. Monica Martinez and Assemblymember Karen McMahon, said in the governor's release that the credit had not kept up with what volunteers give up to serve. Donald Farrell, president of the Firefighters Association of the State of New York, called the law a way to bring in "the next generation."

The governor's office said the law builds on earlier steps for volunteer departments, including a local property tax exemption of up to 10%, a state training stipend that has paid for more than 5,500 firefighters to complete basic training, and the V-FIRE grant program for equipment and firehouse upgrades. WNYT also reported the signing from Albany.

The city's volunteer firehouses

Most of the city is covered by the paid FDNY, but a handful of neighborhoods still have volunteer companies. The Volunteer Firemen's Association of the City of New York lists eight member departments: Broad Channel, Roxbury, Point Breeze, Rockaway Point and West Hamilton Beach in Queens, Gerrittsen Beach in Brooklyn, Edgewater Park Volunteer Hose Co. 1 in the Bronx and Richmond Engine Company No. 1 on Staten Island. The bill text limits the credit to New York residents who serve as active volunteers.