Senate bill · S1123 (2025-26)
Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500
New York State Senate
Same as A1064, the matching bill in the Assembly.
Sponsor: Peter Oberacker (State Senator, District 51, Republican/Conservative)
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From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 16, 2026. About our data
Summary
Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500; must be in good standing for a minimum of five years and maintain continued eligibility.
Summary from NY Open Legislation. How we handle summaries
Amends the Tax Law.
Purpose, from the sponsor's memo
Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500.
Filed with the bill. Read it on nysenate.gov (opens in a new tab)
Where it stands
Assigned to a committee for review.
- Introduced
- In committee
- Up for a vote
- Passed one chamber
- Passed
- Enacted
Committee
Budget And Revenue · New York State Senate
Also referred to Ways and Means · New York State Assembly.
Your position on this bill
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Cosponsors
Showing the cosponsors who are on Agora, A to Z. The official record may list more.
Read on NY Senate (opens in a new tab)- Republican30
- Democratic1
This bill has cosponsors from more than one party.
Shown in neutral colors by design; Agora is non-partisan.
- Andrew Molitor
- Angelo J. Morinello
- Brian D. Miller
- Brian Manktelow
- Chris Tague
- David McDonough
- Dean Murray
- Edward Ra
- George Borrello
- Jake Ashby
- Jeff Gallahan
- Jodi Giglio
Show the full list (31 names)Show fewer cosponsors
The sponsor's argument
Why Peter Oberacker says this is needed
Volunteer firefighters and ambulance corps do not receive compensation for the vital civic duty they render communities statewide. Due to the threat of serious injury associated with these services, and due to the free and very valuable public service they provide, a tax incentive is certainly warranted for those individuals. Many localities have granted certain volunteer firefighters and ambulance workers a real property tax exemption for the performance of such services on a regular and long term basis. Although a valuable public regard for their service, many volunteer firefighters and ambulance corps workers, especially younger ones, do not own a home and hence cannot benefit from such a program. This income tax credit would uniformly benefit nearly all such volun- teers and would provide an important new recruitment toot to attract new volunteer firefighters and ambulance corps workers into this critical public service.
This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.
Full history
- Jun 4, 2026
Held for Consideration in Ways and Means
HELD FOR CONSIDERATION IN WAYS AND MEANS
NY Assembly
- Apr 22, 2026
Motion to Discharge Lost
MOTION TO DISCHARGE LOST
NY Assembly
- Jan 7, 2026
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate
- Jan 7, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
- Jan 8, 2025
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate
Show full history (1 earlier event)Show less history
- Jan 8, 2025
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
Read the record
- Read on NY Senate (opens in a new tab) The official record on nysenate.gov.