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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.

Latest action Jun 4, 2026

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.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. 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

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

  1. Jun 4, 2026

    Held for Consideration in Ways and Means

    HELD FOR CONSIDERATION IN WAYS AND MEANS

    NY Assembly

  2. Apr 22, 2026

    Motion to Discharge Lost

    MOTION TO DISCHARGE LOST

    NY Assembly

  3. Jan 7, 2026

    Referred to committee

    REFERRED TO BUDGET AND REVENUE

    NY Senate

  4. Jan 7, 2026

    Referred to committee

    REFERRED TO WAYS AND MEANS

    NY Assembly

  5. Jan 8, 2025

    Referred to committee

    REFERRED TO BUDGET AND REVENUE

    NY Senate

Show full history (1 earlier event)
  1. Jan 8, 2025

    Referred to committee

    REFERRED TO WAYS AND MEANS

    NY Assembly

Read the record