Senate bill · S3468 (2025-26)
Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor
New York State Senate
Same as A4496, the matching bill in the Assembly.
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.
Summary from NY Open Legislation. How we handle summaries
Amends the Tax Law.
From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Nov 1, 2026. About our data
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Purpose, from the sponsor's memo
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.
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
Investigations And Government Operations · New York State Senate
Also referred to Ways and Means · New York State Assembly.
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)- Republican2
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The sponsor's argument
Why Pamela Helming says this is needed
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.
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
- Jan 7, 2026
Referred to committee
REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
NY Senate
- Jan 7, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
- Feb 4, 2025
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
- Jan 27, 2025
Referred to committee
REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
NY Senate