New York boosts volunteer firefighter tax credit to $800 starting in 2027

New York has quadrupled its state tax credit for volunteer firefighters, increasing the benefit for individuals from $200 to $800. Gov. Kathy Hochul signed the legislation Oct. 17, 2026, as fire departments across the North Country continue to face recruitment and retention challenges.

The credit for married couples will rise from $400 to $1,600, according to the governor’s office. The change applies to tax year 2027, meaning eligible volunteers will claim the higher credit when they file state tax returns in 2028.

What the law changes

The legislation, A.6790-A/S.6233-A, was approved by the state Assembly on May 14, 2026, and by the Senate on June 1, 2026, in a 60-0 vote. The credit was enacted in 2007 at its previous levels.

The governor’s office also lists other volunteer firefighter assistance, including a local property tax exemption of up to 10%, a training stipend that has supported more than 5,500 firefighters, insurance billing for emergency medical services and the V-FIRE equipment grant.

The governor’s release says eligible volunteers may claim either the higher state credit or a qualifying local property tax exemption. Local governments decide whether to offer the exemption. Volunteers should check with the New York State Department of Taxation and Finance and their local assessor for details as the 2027 tax year approaches.

Recruitment remains a concern

The Firemen’s Association of the State of New York says volunteer firefighter numbers have fallen 33% over 20 years. An Assembly legislative memo says the state has about 20,000 fewer volunteer firefighters than it did two decades ago.

Oxbow Fire Department Chief Anne Potter said the larger credit recognizes the costs and time volunteers contribute. Warren Day of the Town of Watertown Fire Department said the increase could help but may not fully address recruitment and retention. He also said some departments use nominal payments of $5 to $10 per call.

The increase was recommended by a state Volunteer Firefighter Recruitment and Retention Task Force convened by the Division of Homeland Security and Emergency Services in 2022. Earlier proposals to increase the credit did not become law before the current legislation advanced.

North Country impact

The change affects volunteer firefighters serving communities in Jefferson, Lewis and St. Lawrence counties, including departments supporting rural areas, the Tug Hill region, the Thousand Islands and communities near Fort Drum.

North Country fire departments also have received state capital funding. Awards listed for the region include $1 million for Adams Center Fire District in Jefferson County, $330,724 for Gouverneur Fire Company in St. Lawrence County and $157,499 for Parishville Fire District in St. Lawrence County.

The higher credit will not be available for the 2026 tax year. Volunteers and departments can monitor the governor’s announcement, the Assembly bill summary and state tax guidance for filing information tied to tax year 2027.