Bill Text: NY S00184 | 2017-2018 | General Assembly | Amended

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Bill Title: Allows a tax credit for certain individuals obtaining hunting, fishing and trapping licenses.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-01-24 - PRINT NUMBER 184A [S00184 Detail]

Download: New_York-2017-S00184-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         184--A
                               2017-2018 Regular Sessions
                    IN SENATE
                                       (Prefiled)
                                     January 4, 2017
                                       ___________
        Introduced by Sen. MARCHIONE -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment  Operations -- recommitted to the Committee on Investigations and
          Government Operations in accordance with Senate  Rule  6,  sec.  8  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee
        AN ACT to amend the tax law, in relation to allowing a  tax  credit  for
          certain individuals obtaining hunting, fishing and trapping licenses
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. The tax law is amended by adding a new section 44  to  read
     2  as follows:
     3    §  44. Sportsman education instructor credit. (a) A taxpayer that is a
     4  sportsman education instructor or an  owner  of  a  sportsman  education
     5  instructor  shall be eligible for a credit against the tax imposed under
     6  article nine-A or twenty-two of this chapter, pursuant to the provisions
     7  referenced in subdivision (c) of this section.
     8    (b) A taxpayer who is a resident of this state and who fully certifies
     9  as a sportsman education instructor, according to the guidelines of  the
    10  department  of  environmental  education  and who records twenty or more
    11  hours of instructional service per year for three  consecutive  calendar
    12  years, is entitled to receive a tax credit in the amount of all fees for
    13  all  resident  licenses,  privileges and stamps paid by said taxpayer to
    14  obtain fishing, small game, big  game,  bowhunting,  muzzle-loading  and
    15  turkey hunting licenses.
    16    (c)  Cross  references: For application of the credit provided in this
    17  section, see the following provisions of this chapter:
    18    (1) Article 9-A: Section 210-B, subdivision 53.
    19    (2) Article 22: Section 606, subsection (iii).
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02967-04-8
        S. 184--A                           2
     1    § 2. Section 210-B of the tax law is amended by adding a new  subdivi-
     2  sion 53 to read as follows:
     3    53.  Sportsman education instructor credit. (a) Allowance of credit. A
     4  taxpayer shall be allowed a  credit,  to  be  computed  as  provided  in
     5  section  forty-four  of  this  chapter,  against the tax imposed by this
     6  article.
     7    (b) Application of credit. The credit allowed under  this  subdivision
     8  for  any  taxable  year may not reduce the tax due for such year to less
     9  than the amount prescribed  in  paragraph  (d)  of  subdivision  one  of
    10  section two hundred ten of this article. However, if the amount of cred-
    11  it  allowed  under this subdivision for any taxable year reduces the tax
    12  to such amount or if the taxpayer otherwise pays tax based on the  fixed
    13  dollar  minimum amount, any amount of credit thus not deductible in such
    14  taxable year will be treated as an overpayment of tax to be credited  or
    15  refunded  in  accordance  with  the  provisions  of section one thousand
    16  eighty-six  of  this  chapter.  Provided,  however,  the  provisions  of
    17  subsection  (c)  of  section  one  thousand eighty-eight of this chapter
    18  notwithstanding, no interest will be paid thereon.
    19    § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
    20  of  the  tax  law  is  amended  by adding a new clause (xliv) to read as
    21  follows:
    22  (xliv) Sportsman education           Amount of credit under
    23  instructor credit under              subdivision fifty-three of
    24  subsection (iii)                     section two hundred ten-B
    25    § 4. Section 606 of the tax law is amended by adding a new  subsection
    26  (iii) to read as follows:
    27    (iii)  Sportsman  education instructor credit. (1) A taxpayer shall be
    28  allowed a credit, to be computed as provided in  section  forty-four  of
    29  this chapter, against the tax imposed by this article.
    30    (2)  Application of credit. If the amount of credit allowed under this
    31  subsection for any taxable year exceeds  the  taxpayer's  tax  for  such
    32  year, the excess will be treated as an overpayment of tax to be credited
    33  or  refunded  in  accordance  with the provisions of section six hundred
    34  eighty-six of this article, provided, however, that no interest will  be
    35  paid thereon.
    36    §  5.  This  act shall take effect immediately and shall apply only to
    37  taxable years beginning on or after January 1, 2019.