New York legislation · 2025-2026 General Assembly
New York A6790: Relates to tax credits for volunteer firefighters and volunteer ambulance workers
Status: Signed into law, October 16, 2026
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.
What the bill says
An act to amend the tax law and the real property tax law, in relation to tax credits for volunteer firefighters and volunteer ambulance workers.
From the amended text, May 4, 2026:
AN ACT to amend the tax law and the real property tax law, in relation to tax credits for volunteer firefighters and volunteer ambulance workers THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Subsection (e-1) of section 606 of the tax law, as added by section 1 of part U of chapter 62 of the laws of 2006, paragraph 2 as amended by chapter 532 of the laws of 2007, paragraph 3 as added and paragraph 4 as renumbered by section 4 of part N of chapter 61 of the laws of 2006, is amended to read as follows: (e-1) Volunteer firefighters' and ambulance workers' credit. (1) For taxable years beginning on and after January first, two thousand seven AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-SIX, a resident taxpayer who serves as an active volunteer firefighter as defined in subdivision one of section two hundred fifteen of the general municipal law or as a volunteer ambulance worker as defined in subdivision fourteen of section two hundred nineteen-k of the general municipal law shall be allowed a credit against the tax imposed by this article equal to two hundred dollars. FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SIX, A RESIDENT TAXPAYER WHO SERVES AS AN ACTIVE …
Sponsors
- Karen McMahon (D, 146) · primary sponsor
- Jennifer Lunsford (D, 135)
- Karl Brabenec (R, 98)
- Steve Stern (D, 10)
- Donna Lupardo (D, 123)
- Rebecca Seawright (D, 76)
- Christopher Burdick (D, 93)
- Marianne Buttenschon (D, 119)
- Christopher Eachus (D, 99)
- Dana Levenberg (D, 95)
- Maryjane Shimsky (D, 92)
- David DiPietro (R, 147)
Latest actions
- : APPROVAL MEMO.4
- : SIGNED CHAP.313
- : DELIVERED TO GOVERNOR
- : RETURNED TO ASSEMBLY
- : PASSED SENATE
- : 3RD READING CAL.1466
- : SUBSTITUTED FOR S6233A
- : REFERRED TO BUDGET AND REVENUE
- : DELIVERED TO SENATE
- : PASSED ASSEMBLY
Votes
- Senate Floor Vote (June 1, 2026): 60 yea, 0 nay, passed
- FLOOR Vote (June 1, 2026): 60 yea, 0 nay, passed
- Assembly Rules Committee: Favorable (May 14, 2026): 27 yea, 0 nay, passed
- Assembly Floor Vote - Final Passage (May 14, 2026): 133 yea, 0 nay, passed
- Assembly Ways And Means Committee: Favorable refer to committee Rules (May 12, 2026): 31 yea, 0 nay, passed
Subjects: Tax Law
Common questions
- What is A6790?
- A6790 is a bill in the New York Legislature (2025-2026 General Assembly): Relates to tax credits for volunteer firefighters and volunteer ambulance workers.
- What does A6790 do?
- In its own words: An act to amend the tax law and the real property tax law, in relation to tax credits for volunteer firefighters and volunteer ambulance workers.
- What is the status of A6790?
- Signed into law as of October 16, 2026. Latest action: APPROVAL MEMO.4 (October 16, 2026).
- Who sponsored A6790?
- Karen McMahon (D, 146), with 11 co-sponsors.
- Where is the official record for A6790?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A6790
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.