McMahon Bill to Increase Volunteer Firefighter Tax Credit Passes in Assembly

Albany - Legislation sponsored by Assemblymember Karen McMahon (D-Amherst) to support New York State volunteer firefighters has passed in the Assembly. The bill (A6790), sponsored in the Senate by Senator Monica Martinez (D-Hauppauge), increases the volunteer firefighters and ambulance workers’ tax credit from $200 to $800 for eligible individuals, and from $400 to $1,600 for eligible joint filers.

The current credit of $200 was enacted in 2007 and has not been increased in nearly two decades. The bill seeks to strengthen recruitment and retention efforts for local volunteer organizations across the state – a problem that more departments struggle with each year.

According to the Firemen’s Association of the State of New York (FASNY), volunteer firefighters save the state more than $4.7 billion annually. At the same time, New York has lost roughly 20,000 volunteer firefighters over the past 20 years, creating increased pressure on local and smaller departments, and risking community safety. Expanding the tax credit, in a fiscally responsible way, will help reverse that trend by recognizing the critical role volunteers play in protecting public safety. The legislation also reflects recommendations made in 2022 by the Volunteer Firefighter Recruitment and Retention Task Force convened by the New York State Department of Homeland Security and Emergency Services.

“Volunteer firefighters and emergency workers answer the call at all hours and put their personal safety on the line to protect our communities,” said Assemblymember McMahon. “At a time when departments across New York State are facing serious recruitment and retention challenges, increasing this tax credit in a fiscally responsible manner is an important and appropriate way to recognize their service and help ensure local fire departments and ambulance services remain fully staffed. I was proud to sponsor this legislation with Senator Martinez, and I thank my colleagues for their recognition of its importance and necessity.”

“The protection our volunteer firefighters and ambulance workers provide to New Yorkers is enormous, but the state’s personal income tax credit extended to them is anything but,” said Senator Martinez. “Today’s tax credit is exactly the same as it was when it was created nearly two decades ago, resulting in that same benefit now being worth significantly less than it was. If we are serious about recruiting and retaining the volunteers New York needs, we must make sure the support provided keeps pace with the demands their service places on them.”

“Volunteer firefighters put their lives on the line to protect our communities and quadrupling the homeowner tax rebate is a recognition of the sacrifices they and their families make every day,” said Assemblyman Patrick Burke. “At a time when departments across the state are struggling to recruit and retain volunteers, this legislation sends a clear message: we value your service, we respect your commitment and we’re willing to back that up with real support.”

“Our volunteer first responders represent a cornerstone of our community,” said Assemblyman William Conrad. “Their service is selfless; they come when called, no matter the pressures of their personal lives, and no matter the time or occasion. In our worst moments, they give us their very best. And so it is a satisfying day in office when we get to offer these brave men and women meaningful support, to help ease slightly the burden of their duty, and to show them our heartfelt gratitude for the lifesaving work they do every day. I proudly commend my colleague and friend, Assemblywoman Karen McMahon, for leading this bipartisan effort, and I look forward to celebrating the moment A6790 becomes law.”