S6019: Relates to the volunteer firefighters' and ambulance workers' credit; repealer

Summary

Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service.

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 Oct 29, 2026. About our data

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Purpose, from the sponsor's memo

The purpose of this bill is to allow volunteer firefighters and ambu- lance workers to receive both the volunteer firefighters and ambulance workers tax credit and, if locally enacted, a real property tax exemption.

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Where it stands

Passed one of the two chambers; it still needs the other.

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.

Cosponsors

Angelo J. Morinello, Angelo Santabarbara and 34 more on Agora

Showing the cosponsors who are on Agora, A to Z. The official record may list more.

Read on NY Senate

Democratic18
Republican18

This bill has cosponsors from more than one party.

Shown in neutral colors by design; Agora is non-partisan.

The sponsor's argument

Why April Baskin says this is needed

Chapter 670 of the Laws of 2022 allows for any county to adopt a local law to provide an exemption on real property owned by an enrolled member of an incorporated volunteer fire company, department, or voluntary ambulance service. However, current statute does not allow eligible volunteers to receive both a local property tax exemption and an exist- ing State tax credit. This bill would allow volunteer firefighters and ambulance workers to receive both the state tax credit and up to a 10% exemption of assessed value local property tax exemption, if authorized by their municipality. Volunteer firefighters and ambulance workers provide a significant bene- fit to residents through their countless hours of service and ultimately save taxpayers and governments far more in replacement paid services than the income to credit and local property tax exemption. These small financial incentives are substantial recruitment and retention tools that are vital to preventing the State's volunteer departments from disintegrating.

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.

Recorded votes

Vote: Floor vote
NY SenateJun 3, 2026Result: passed
(61) (0) (0) (2)
Vote: Committee vote · Rules
Senate RulesMay 28, 2026Result: passed
(21) (0) (0) (0)

Full history

Jun 3, 2026
Sent to the executive
DELIVERED TO ASSEMBLY
NY Senate
Jun 3, 2026
Passed a chamber
PASSED SENATE
NY Senate
Jun 3, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
May 28, 2026
In committee
COMMITTEE DISCHARGED AND COMMITTED TO RULES
NY Senate
May 28, 2026
Ordered to Third Reading CAL.1361
ORDERED TO THIRD READING CAL.1361
NY Senate

Show full history (4 earlier events)

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
Mar 4, 2025
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate
Jan 8, 2025
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly