New Supports Unveiled for Volunteer Firefighters Across New York

New York’s volunteer fire service saves taxpayers $3.8 billion per year. Financial and cultural changes in today’s society have resulted in a decrease in the number of volunteers, from approximately 120,000 volunteers in the early 2000s to around 80,000 today. While we are not at the point of a crisis, more volunteers are needed to support the emergency response system in their communities and around the State.

For more than a decade, FASNY implemented strategies to reverse this trend. From “Train the Recruiter” classes to an ongoing statewide outreach campaign, FASNY has been at the forefront of increasing the ranks of the volunteer fire and EMS services. In recent years, we have had a strong partnership with Governor Hochul and many legislators. This partnership has resulted in beneficial programs such as providing stipends for training, grants for capital improvements and funds for equipment purchases around the state.

To build on these successes, FASNY is excited to implement a new element of our recruitment and retention activity portfolio.  The “Volunteer Optimization Legislative Initiative” (“VOLI”) is a package of 14 individual and straightforward actions that would provide additional recruitment and retention tools to volunteer departments. The 14 actions would treat volunteers uniformly across the State and be available to all departments. We look forward to working with Governor Hochul, the Legislature and the Department of Homeland Security and Emergency Services to make these initiatives a reality.

The 14 components of the “Volunteer Optimization Legislative Initiative (VOLI)” are:

1. Enhanced Volunteer firefighter/EMS Tax Credit – Amend Tax Law § 606 to: 

a. increase the base tax credit to $800; 

b. allow for an additional graduated credit of up to $7500 annually (or amount to be determined) for service on a duty-crew shift of at least 4 hours in duration at a rate of $50 per 4-hour shift, subject to certification by the authority having jurisdiction.

2. Add a new provision in the General Municipal Law (new § 200-d) authorizing an Authority Having Jurisdiction or fire company to provide reimbursement for reasonable expenses incurred, whether through gift cards, gas cards, or in an amount not to exceed the Federal IRS Form 1099 threshold and exempt such payment from State income tax.

3. Childcare and family inclusion tax credit added to Tax Law § 606 for volunteer firefighters and EMS personnel, providing up a tax credit of $5000 to assist in childcare/daycare related expenses of volunteers.

4. Volunteer First Responder Housing Affordability – Full exemption for Volunteer Fire/EMS personnel on mortgage recording taxes for the purchase of a primary residence located within the State.

5. Volunteer First Responder Housing Affordability – Create option for a county/local exemption for county-imposed recording fees related to volunteer fire/EMS on purchases of real property located within the State.

6. Create an employer tax incentive for businesses to hire volunteer fire/EMS personnel contingent upon that employer allowing volunteer fire/EMS personnel to respond during business hours, and provide workplace protection for volunteer first responders.

7. Remove the “either/or” prohibition in Tax Law § 606 to allow a volunteer firefighter or volunteer EMS worker to obtain the real property tax exemption and the income tax credit.

8. Grant volunteer fire and EMS workers equal workplace injury protection by bringing the benefits set forth the Volunteer Firefighters’ Benefit Law and the Volunteer Ambulance Workers’ Benefit Law equal to those set forth in New York’s Workers’ Compensation Law.

9. Amend General Municipal Law § 200-aa to add “or Authority Having Jurisdiction” to the statute to allow the AHJ or a fire company to pay the local training stipend. 

10. Amend Real Property Tax Law § 466-a to allow municipalities to opt in to grant an exemption from property taxes for volunteers up to 100%.

11. Create a new General Municipal Law § 217 (x) to award Length of Service Award Program (LOSAP) points to incentivize on-call duty shifts by volunteers.

12. In all local compensation-based proposals, create a state-funded reimbursement mechanism to assist fire departments in offering this incentive if the fire department budget is below the $400,000 audit threshold set forth in General Municipal Law § 209-z.

13. Public service loan forgiveness and state tuition assistance for volunteer fire and EMS workers.

14. Add a new section to the General Municipal Law and Civil Service Law prohibiting any county, city, town, village, fire district, labor union and/or bargaining unit from imposing any restriction or disciplinary action on career firefighters prohibiting them from serving as volunteer firefighters or EMS workers in their home community.