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Senate bill · S6233 (2025-26)

Relates to tax credits for volunteer firefighters and volunteer ambulance workers

New York State Senate

Same as A6790, the matching bill in the Assembly.

Latest action Oct 19, 2026

Passed as A6790, the matching Assembly bill.

Sponsor: Monica Martinez (State Senator, District 4, Democratic/Working Families)

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From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 23, 2026. About our data

Summary

Provides that for taxable years beginning on and after January first, two thousand twenty-six, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.

Summary from NY Open Legislation. How we handle summaries

Amends the Tax Law.

Purpose, from the sponsor's memo

This bill increases the volunteer firefighters' and ambulance workers' personal income tax credit from $200 to $800 for eligible individuals and from $400 to $1600 for eligible married joint filers.

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

Where it stands

Signed into law.

  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 Monica Martinez says this is needed

In 2007, the State Legislature and the Governor enacted the volunteer firefighters' and ambulance workers' tax credit, where active volunteer firefighte rs and volunteer ambulance workers are entitled to state income tax credit of $200. This tax credit has not been raised since its enactment. According to a study by the Firemen's Association of the State of New York, volunteer firefighters alone save New York State more than $4.7 billion each year. There are 20,000 less volunteer firefighters today than there were in New York State 20 years ago. Raising this tax credit will be a crit- ically important recruitment and retention tool for our local depart- ments and help to bolster volunteer ranks for every single fire depart- ment across the State and recognize the invaluable service these men and women provide to our citizens and communities. This increase was a recommendation of the Volunteer Firefighter Recruit- ment and Retention Task Force convened by the State Department of Home- land Security and Emergency Services in 2022.

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 1, 2026Result: passedSenate vote on A6790, the matching Assembly bill.

    (60) (0) (0) (3)
  • Vote: Committee vote · Rules

    Senate RulesJun 1, 2026Result: passed

    (20) (0) (0) (1)
  • Vote: Floor vote

    NY SenateJun 10, 2025Result: passed

    (58) (0) (0) (5)
  • Vote: Committee vote · Rules

    Senate RulesJun 9, 2025Result: passed

    (21) (0) (0) (0)

Full history

  1. Oct 19, 2026

    Approval MEMO.4

    APPROVAL MEMO.4

    NY Assembly

  2. Oct 19, 2026

    Signed

    SIGNED CHAP.313

    NY Assembly

  3. Oct 16, 2026

    Approval MEMO.4

    APPROVAL MEMO.4

    NY Assembly

  4. Oct 16, 2026

    Sent to the executive

    DELIVERED TO GOVERNOR

    NY Assembly

  5. Oct 16, 2026

    Signed

    SIGNED CHAP.313

    NY Assembly

Show full history (22 earlier events)
  1. Jun 1, 2026

    In committee

    COMMITTEE DISCHARGED AND COMMITTED TO RULES

    NY Senate

  2. Jun 1, 2026

    Ordered to Third Reading CAL.1466

    ORDERED TO THIRD READING CAL.1466

    NY Senate

  3. Jun 1, 2026

    Passed a chamber

    PASSED SENATE

    NY Senate

  4. Jun 1, 2026

    Substituted

    SUBSTITUTED BY A6790A

    NY Senate

  5. May 14, 2026

    Sent to the executive

    DELIVERED TO SENATE

    NY Assembly

  6. May 14, 2026

    Passed a chamber

    PASSED ASSEMBLY

    NY Assembly

  7. May 14, 2026

    Referred to committee

    REFERRED TO BUDGET AND REVENUE

    NY Senate

  8. May 14, 2026

    Reported out of committee

    REPORTED

    NY Assembly

  9. May 14, 2026

    Rules Report CAL.119

    RULES REPORT CAL.119

    NY Assembly

  10. May 12, 2026

    Reported out of committee

    REPORTED REFERRED TO RULES

    NY Assembly

  11. May 4, 2026

    Amend and Recommit to Budget and Revenue

    AMEND AND RECOMMIT TO BUDGET AND REVENUE

    NY Senate

  12. May 4, 2026

    Amend and Recommit to Ways and Means

    AMEND AND RECOMMIT TO WAYS AND MEANS

    NY Assembly

  13. Jan 7, 2026

    Died in Assembly

    DIED IN ASSEMBLY

    NY Assembly

  14. Jan 7, 2026

    Referred to committee

    REFERRED TO BUDGET AND REVENUE

    NY Senate

  15. Jan 7, 2026

    Referred to committee

    REFERRED TO WAYS AND MEANS

    NY Assembly

  16. Jun 10, 2025

    Sent to the executive

    DELIVERED TO ASSEMBLY

    NY Senate

  17. Jun 10, 2025

    Passed a chamber

    PASSED SENATE

    NY Senate

  18. Jun 10, 2025

    Referred to committee

    REFERRED TO WAYS AND MEANS

    NY Assembly

  19. Jun 9, 2025

    In committee

    COMMITTEE DISCHARGED AND COMMITTED TO RULES

    NY Senate

  20. Jun 9, 2025

    Ordered to Third Reading CAL.1634

    ORDERED TO THIRD READING CAL.1634

    NY Senate

  21. Mar 14, 2025

    Referred to committee

    REFERRED TO WAYS AND MEANS

    NY Assembly

  22. Mar 7, 2025

    Referred to committee

    REFERRED TO BUDGET AND REVENUE

    NY Senate

Read the record