U.S. Representative Claudia Tenney (R–Cleveland) is proposing legislation to significantly raise the threshold of nontaxable length of service award payments (LOSAP) at the federal level. LOSAPs are provided to New York State volunteer firefighters and ambulance workers, Tenney’s office said in its March 12 announcement. The congresswoman represents New York’s 24th Congressional District (NY–24). The […]
U.S. Representative Claudia Tenney (R–Cleveland) is proposing legislation to significantly raise the threshold of nontaxable length of service award payments (LOSAP) at the federal level.
LOSAPs are provided to New York State volunteer firefighters and ambulance workers, Tenney’s office said in its March 12 announcement. The congresswoman represents New York’s 24th Congressional District (NY–24). The district includes all or parts of Cayuga, Wayne, Oswego, Jefferson, and Seneca counties.
LOSAP awards are tax-exempt at the state level in New York, with each volunteer awarded $20 per month, times the number of years of service. The No Tax on LOSAP Act would raise the federal tax-exempt threshold to $12,000 per year, up from the current $600-per-year threshold, which would boost retention and compensation for volunteer firefighters, Tenney’s office said.
U.S. Representatives Andrew Garbarino (R–Bayport), Tom Suozzi (D–Glen Cove), Mike Lawler (R–Pearl River), and Laura Gillen (D–Rockville Centre) are additional co-sponsors of this proposal, per Tenney’s announcement.
Her office says Rep. Tenney has been a “strong supporter” of volunteer firefighters across NY–24. In 2024, she held five roundtable events in five counties to hear directly from volunteer firefighters. In addition, she co-sponsored the Volunteer First Responder Housing Act to expand access for volunteer emergency responders to participate in certain federal housing-assistance programs.
“Volunteer firefighters and ambulance workers are essential for the safety and well-being of our rural communities,” Tenney said in the announcement. “Across NY–24, we have over 250 fire departments, many of which rely on volunteer firefighters. Yet, in recent years, the number of volunteer firefighters has declined, making it more important than ever to fairly compensate and reward their dedication. The No Tax on LOSAP Act will raise the tax-exemption threshold to recognize their service and encourage more volunteers to join,”
More than 85 percent of the fire and emergency response in New York state is done by volunteers, John D’Alessandro, association secretary of the Firefighters Association of the State of New York, said in the Tenney announcement.
“Unfortunately, over the last decade, the number of volunteer firefighters and EMS personnel had dropped dramatically across New York,” D’Alessandro said. “Exempting LOSAP payments from Federal income tax would be a strong incentive in recruiting and retaining volunteer first responders. Once again, Congresswoman Tenney and members of the New York Congressional delegation have shown their understanding and support of the dedicated volunteers who protect their communities.”