New York increases tax credits for volunteer first responders

Governor Kathy Hochul has signed legislation to increase tax credits for volunteer firefighters and ambulance workers in New York. The new law, passed during the 2026 Legislative Session, raises the refundable tax credit from $200 to $800 per volunteer, or $1,600 for married couples filing jointly, effective for the 2026 tax year.

This marks the first increase to the credit since 2007. The legislative move comes as the state faces a significant shortage of volunteer personnel, with approximately 20,000 fewer volunteer first responders compared to two decades ago. While the increase was approved, concerns have been raised regarding a forthcoming chapter amendment that may delay the implementation of the increased credit until the 2027 tax year.