New York Gov. Kathy Hochul signed a law on October 17, 2026, quadrupling the personal income tax credit for eligible volunteer firefighters and ambulance workers. The increase starts with tax year 2027.
The measure, A.6790-A/S.6233-A, was signed at the Village of Hempstead Fire Department in Nassau County. Eligible filers can claim the larger benefit when they file taxes in 2028.
The bill cleared both chambers earlier this year and reached Hochul on Friday, Oct. 16, one day before she signed it. Her office announced the signing.
Hochul said the change recognizes the time and risks responders take on. She described them as New Yorkers who “put their lives on the line to protect their neighbors.”
The law covers eligible individual filers and married couples. It also requires a choice between the state credit and a qualifying local property-tax exemption.
The higher amounts first reach tax returns filed in 2028
| Filer | Annual credit before | Annual credit under the law | First filing year for the increase |
|---|---|---|---|
| Individual | $200 | $800 | 2028 |
| Married couple | $400 | $1,600 | 2028 |
A married couple may both receive the credit, for a combined annual amount of $1,600.
The state credit cannot be combined with the local property-tax break
Eligible responders may claim either the state income-tax credit or a qualifying local property-tax exemption. Hochul previously signed legislation permitting local governments to offer an exemption of up to 10 percent.
The law increases the state benefit. It does not make the two forms of tax relief stackable.
Volunteer counts and service losses show the pressure on local departments
The Firefighters Association of the State of New York, or FASNY, puts the state's volunteer ranks at about 80,000 this year, down from 120,000 in 2000. The association counts 1,800 volunteer fire departments statewide, including 50 in Onondaga County.
Other estimates vary. Representatives of the Association of Fire Districts of the State of New York gave a count earlier this year of 110,000 volunteers falling to 70,000 in a few years. Blakeman's campaign cited FASNY figures showing a 33% decline over the past two decades. Advocates who want volunteers to be paid say the ranks have reached a 40-year low.
Assemblywoman Marianne Buttenschon said, “It is estimated that over ninety percent of departments in New York are volunteers.” Some departments have closed or merged, including half a dozen last year.
Ambulance coverage has also contracted. Nearly 100 services folded between 2013 and 2023. AMR, a paid provider, left Cayuga County in 2023 because emergency business could not cover its costs. North Shore Ambulance Service in Oswego County shut down two summers ago after a 75-year run.
Responders welcome the increase but say other support may still be needed
State Sen. Monica R. Martinez, a bill sponsor, said the credit had not changed for nearly two decades. Assemblymember Karen McMahon, the other sponsor, said departments face declining membership and called the increase “a critical step toward strengthening recruitment and retention.”
Oxbow Fire Department Chief Anne Potter called the measure “a nice initiative from the state.” She said the benefit recognizes volunteers’ expenses for gas and travel, along with the time they give. “It's kind of showing us that there's appreciation,” she said.
Warren Day, of the Town of Watertown Fire Department, was less sure it would solve recruitment problems. He called the higher benefit a possible “band-aid” and said the existing incentive had not helped retention. Still, he hoped the increase might help. Some departments can pay a nominal $5 or $10 a call, he said.
Other proposals go further. Tony McIntyre, a former chief of the North West Fire District, said local firefighters had proposed direct payments of $12,000 a year. The district covers Lysander and Van Buren.
FASNY Secretary John D'Alessandro said the association had advanced 14 compensation ideas, including mileage reimbursement, a childcare tax credit or stipend, and property-tax credits. Some departments also have pension-like programs that pay longtime volunteers small annual amounts.
Hochul paired the tax law with equipment and training support
At the Hempstead event, Hochul announced $1 million for the village's volunteer department to buy new radios. The existing equipment has limited functionality inside burning buildings; the replacement radios are intended to improve communication among responders in dangerous conditions.
Hochul also referred to a $25 million investment announced the prior month and said the state had committed $50 million to its V-FIRE program. Her office cited a training stipend that has supported more than 5,500 firefighters completing foundational training, authorization for volunteer departments to bill insurers for emergency medical services, and the V-FIRE grant program.
Division of Homeland Security and Emergency Services Commissioner Terry O'Leary cited the grant and stipend as examples of state support. FASNY President Donald Farrell said Hochul had listened to volunteers from across the state and made the tax increase a priority.
Before the signing, Sen. Joseph Griffo, a cosponsor, said the bill had passed near the end of the legislative session but had not yet gone to the governor. He urged Hochul to sign it. Assemblyman Brian Miller also called for action, citing recruitment and retention challenges.
Republican gubernatorial candidate Bruce Blakeman criticized Hochul on October 19, two days after she signed the law. He accused her of turning away from first responders and said she was “nowhere to be found.” Hochul's reelection campaign replied by email that Blakeman was using a “scathing new attack strategy” and added, “That's probably why the governor signed it two days ago.”
LaFayette voters face an EMS tax question as another grant bill remains pending
LaFayette officials placed an ambulance tax increase on the Nov. 3 ballot to fund full-time EMS crews. The proposed increase is 16%. The rural department answers about 20 to 25 calls a month across 40 square miles.
A separate proposal, Griffo's Public Safety Investment Act, S.6786A, would create $300 million in grants over a three-year period. Assemblyman Michael Cashman sponsors the companion bill. It would allocate $100 million annually, split evenly between police and fire departments, or $50 million apiece.
The state budget also included an additional $25 million for fire departments, an amount Griffo called insufficient. The grant measure remains a proposal.
