New York's volunteer first responders are getting a bigger thank-you at tax time. Legislation signed by Governor Kathy Hochul raises the annual personal income tax credit for volunteer firefighters and ambulance workers from $200 to $800 for individuals, and from $400 to $1,600 for married couples filing jointly where both spouses qualify.
Hochul announced the signing at the Hempstead Fire Department, where she also presented $1 million for new radios. Keeping New York safe and affordable is her highest priority, she said, and the credit puts more money back in the pockets of New Yorkers who put their lives on the line for their neighbours.
Recruitment is the real target. Statewide volunteer firefighter ranks have fallen from roughly 120,000 in 2000 to about 80,000 this year — a 40-year low, according to the Firefighters Association of the State of New York — and lawmakers sponsoring the bill say the credit is one lever to reverse the slide.
One wrinkle is still being sorted out: the governor's announcement says the larger credit begins with tax year 2027 and is an either-or with a local property-tax exemption, while the posted Senate bill text points to tax years beginning January 1, 2026 and allows the credit alongside a service-related exemption. Final guidance from the state Tax Department will settle which version volunteers can claim.
Either way, the direction is clear — Albany is paying more to keep the volunteer model alive in communities that cannot staff career departments.
