Bill Text: NY A04612 | 2023-2024 | General Assembly | Introduced

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Bill Title: Establishes a legal services veterans tax credit of up to $1,500 for any attorney who performs a minimum of fifty hours of pro bono legal services to a veteran or disabled veteran during a taxable year; provides that such services shall include, but not be limited to, veteran's benefits and appeals, military discharges and upgrades, public benefits, evictions and foreclosures, and consumer debt issues.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - referred to ways and means [A04612 Detail]

Download: New_York-2023-A04612-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          4612

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 17, 2023
                                       ___________

        Introduced  by  M.  of  A.  JEAN-PIERRE -- read once and referred to the
          Committee on Ways and Means

        AN ACT to amend the  tax  law,  in  relation  to  establishing  a  legal
          services  veterans  tax credit for attorneys who perform certain civil
          cases and services for veterans and disabled veterans

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Section  210-B  of the tax law is amended by adding a new
     2  subdivision 59 to read as follows:
     3    59. Legal services veterans tax credit. (a) General. A taxpayer  shall
     4  be  allowed  a  credit,  to be computed as provided in this subdivision,
     5  against the tax imposed by this article for any attorney who performs  a
     6  minimum  of  fifty hours of pro bono legal services for civil cases to a
     7  veteran or disabled veteran during a taxable year. Such  services  shall
     8  include, but not be limited to, veteran's benefits and appeals, military
     9  discharges  and  upgrades,  public benefits, evictions and foreclosures,
    10  and consumer debt issues.
    11    (b) Amount of credit. A credit authorized by this  section  shall  not
    12  exceed one thousand five hundred dollars annually.
    13    (c)  Carryovers.  The  credit  allowed  under  this subdivision may be
    14  claimed and if not fully used in the initial year for which  the  credit
    15  is  claimed may be carried over, in order, to each of the ten succeeding
    16  taxable years. The credit authorized by this subdivision may not be used
    17  to reduce the tax liability of the credit claimant below zero.
    18    (d) Definitions. As used in  this  subdivision,  the  following  terms
    19  shall have the following meanings:
    20    (i)  "Veteran"  shall  have  the  same meaning as set forth in section
    21  eighty-five of the civil service law.
    22    (ii) "Disabled veteran" shall have the same meaning as  set  forth  in
    23  section eighty-five of the civil service law.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01417-01-3
        A. 4612                             2

     1    §  2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
     2  of the tax law is amended by adding  a  new  clause  (xxx)  to  read  as
     3  follows:

     4  (xxx) Legal services veterans tax    Amount of credit under subdivision
     5  credit under subsection (ooo)        fifty-nine of section two
     6                                       hundred ten-B

     7    §  3. Section 606 of the tax law is amended by adding a new subsection
     8  (ooo) to read as follows:
     9    (ooo) Legal services veterans tax  credit.  (1)  General.  A  taxpayer
    10  shall  be  allowed  a  credit,  to  be  computed  as  provided  in  this
    11  subsection, against the tax imposed by this article for any attorney who
    12  performs a minimum of fifty hours of pro bono legal services  for  civil
    13  cases  to  a  veteran  or  disabled  veteran during a taxable year. Such
    14  services shall include, but not be limited to,  veteran's  benefits  and
    15  appeals,  military  discharges  and upgrades, public benefits, evictions
    16  and foreclosures, and consumer debt issues.
    17    (2) Amount of credit. A credit authorized by this subsection shall not
    18  exceed one thousand five hundred dollars annually.
    19    (3) Carryovers. The  credit  allowed  under  this  subsection  may  be
    20  claimed  and  if not fully used in the initial year for which the credit
    21  is claimed may be carried over, in order, to each of the ten  succeeding
    22  taxable  years. The credit authorized by this subsection may not be used
    23  to reduce the tax liability of the credit claimant below zero.
    24    (4) Definitions. As used in this subsection, the following terms shall
    25  have the following meanings:
    26    (i) "Veteran" shall have the same meaning  as  set  forth  in  section
    27  eighty-five of the civil service law.
    28    (ii)  "Disabled  veteran"  shall have the same meaning as set forth in
    29  section eighty-five of the civil service law.
    30    § 4. The attorney general shall promulgate  any  necessary  rules  and
    31  regulations  that  define which civil cases and services qualify for the
    32  credit, as well as procedures for  the  screening  and  review  of  hour
    33  submissions  by  attorneys.    The  commissioner of taxation and finance
    34  shall promulgate any necessary rules and regulations pertaining  to  the
    35  submission of qualifying hours by attorneys.
    36    § 5. This act shall take effect immediately and shall apply to taxable
    37  years beginning on or after January 1, 2023.