New York Volunteer Firefighter and EMS Tax Credit Goes From $200 to $800 Under New Law

If you live in Upstate New York, odds are a volunteer firefighter or ambulance worker has shown up for you or someone you know, and they did it without a paycheck. Well, New York just raised what the state gives back to them.

Governor Kathy Hochul signed legislation on Saturday, October 17, that quadruples the state personal income tax credit for eligible volunteer firefighters and ambulance workers. Volunteer fire leaders note the credit had gone unchanged for nearly two decades.

• Individual volunteers: The credit rises from $200 to $800.
• Married couples: The credit rises from $400 to $1,600.

New York Volunteer Tax Credit Starts in the 2027 Tax Year

The higher amounts apply beginning in tax year 2027, so volunteers would claim the increase when they file their state returns in early 2028.

How the Credit Works With Local Property Tax Exemptions

Under the new law, eligible volunteers can claim either the increased state income tax credit or a qualifying local property tax exemption. Ask your fire department or town clerk what exemption your community offers before you decide which route to take.

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New York Volunteer Firefighter Shortage Drives the Change

Advocates say volunteer firefighter ranks across the state have hit a 40-year low, and nearly 100 New York ambulance services folded between 2013 and 2023, according to JEMS. The governor’s office also points to the V-FIRE grant and the Volunteer Firefighter Training Stipend as other support for the volunteer fire service.