Provides tax credit to certain volunteer firefighters, volunteer ambulance workers, volunteer reserve forces officers, auxiliary police officers and volunteer emergency medical personnel under certain circumstances.

New York Assembly Bill A00028, introduced on January 8, 2025, proposes a tax credit for certain volunteer emergency service personnel. Specifically, it offers a $250 tax credit for one year of qualifying service to volunteer firefighters, volunteer ambulance workers, volunteer reserve forces officers, auxiliary police officers, and volunteer emergency medical personnel. The bill was referred to the Assembly Ways and Means Committee on January 7, 2026, but did not progress further and died in committee.

Positive media analysis is being generated.

Although there is no direct media coverage criticizing Bill A00028, potential concerns with similar tax credit initiatives include the financial impact on state budgets and the effectiveness of such incentives in addressing the challenges faced by volunteer emergency services. Critics may argue that while tax credits provide some financial relief, they do not address underlying issues such as the need for better equipment, training, and overall support for volunteers. Additionally, there may be concerns about the administrative complexities involved in implementing and monitoring such tax credit programs.