Bill Text: NY A05211 | 2021-2022 | General Assembly | Introduced

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Bill Title: Provides a tax credit for the cost of fishing and hunting licenses issued to volunteer firefighters and ambulance workers.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2022-01-05 - referred to environmental conservation [A05211 Detail]

Download: New_York-2021-A05211-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5211

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    February 12, 2021
                                       ___________

        Introduced  by  M.  of  A. GUNTHER, STECK, NORRIS, TAGUE, BUTTENSCHON --
          read once and referred to the Committee on Environmental Conservation

        AN ACT to amend the tax law, in relation to a  credit  for  hunting  and
          fishing  license  fees  for volunteer firefighters and volunteer ambu-
          lance workers

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

     1    Section  1.    Section  606  of the tax law is amended by adding a new
     2  subsection (e-3) to read as follows:
     3    (e-3) Volunteer firefighters' and ambulance workers' hunting and fish-
     4  ing license fee credit. (1) Allowance and amount of credit.  A  resident
     5  taxpayer  who  serves  as  an active volunteer firefighter as defined in
     6  subdivision one of section two hundred fifteen of the general  municipal
     7  law  or  as a volunteer ambulance worker as defined in subdivision four-
     8  teen of section two hundred nineteen-k of the general municipal law, and
     9  who has served as such for the previous twelve consecutive  months,  may
    10  claim a tax credit against the tax imposed by this article in the amount
    11  of  any  fees paid for hunting and/or fishing licenses, privileges, tags
    12  and permits issued pursuant to title seven  of  article  eleven  of  the
    13  environmental conservation law. In order to receive this credit a volun-
    14  teer firefighter or volunteer ambulance worker must have been active for
    15  the entire taxable year for which the credit is sought.
    16    (2)  Application  of  credit. If the amount of the credit shall exceed
    17  the taxpayer's tax for such year the excess shall be carried over to the
    18  following year or years, and may be deducted from the taxpayer's tax for
    19  such year or years.
    20    § 2. This act shall take effect immediately and shall apply to taxable
    21  years beginning on and after January 1, 2022.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02426-01-1