What's happening
This bill creates a tax credit for New York residents who serve as certified sportsman education instructors, reimbursing them for hunting and fishing license fees.
Why it matters
Incentivizes volunteerism and education. By reimbursing certified sportsman education instructors for their license fees, the bill recognizes and incentivizes the unpaid work of volunteers who teach safe and responsible hunting, fishing, and trapping practices, potentially helping to recruit and retain these essential instructors.
Supports outdoor education and public safety. The measure may improve the quality and availability of hunter and angler education in New York, which is crucial for reducing accidents and promoting ethical wildlife management.
Financial relief for instructors. The tax credit directly reduces out-of-pocket costs for instructors, many of whom are volunteers, making it more financially feasible for them to continue providing instruction year after year.
Potential impact on state revenue and participation. While the bill encourages more residents to become certified instructors, it may slightly decrease state revenue from license fees, but this could be offset by increased participation in outdoor activities and improved compliance with safety regulations.
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Who cares
Headline styles
Tax Credit for Hunting Licenses
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Print number 1667a
- Amend and recommit to environmental conservation
- Referred to environmental conservation
- Referred to environmental conservation
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax Break for License Instructors
In Senate Committee · Investigations And Government Operations · Sponsor Kathleen A. Marchione
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1667--A
2017-2018 Regular Sessions
IN ASSEMBLY
January 12, 2017
Introduced by M. of A. WOERNER -- read once and referred to the Committee on Environmental Conservation -- recommitted to the Committee on Environmental Conservation in accordance with Assembly Rule 3, sec. 2 -- 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 Assembly, do enact as follows:
Section 1. The tax law is amended by adding a new section 44 to read as follows:
§ 44. Sportsman education instructor credit. (a) A taxpayer that is a sportsman education instructor or an owner of a sportsman education instructor shall be eligible for a credit against the tax imposed under article nine-A or twenty-two of this chapter, pursuant to the provisions referenced in subdivision (c) of this section.
(b) A taxpayer who is a resident of this state and who fully certifies as a sportsman education instructor, according to the guidelines of the department of environmental education and who records twenty or more hours of instructional service per year for three consecutive calendar years, is entitled to receive a tax credit in the amount of all fees for all resident licenses, privileges and stamps paid by said taxpayer to obtain fishing, small game, big game, bowhunting, muzzle-loading and turkey hunting licenses.
(c) Cross references: For application of the credit provided in this section, see the following provisions of this chapter:
(1) Article 9-A: Section 210-B, subdivision 53.
(2) Article 22: Section 606, subsection (iii).
§ 2. Section 210-B of the tax law is amended by adding a new subdivision 53 to read as follows:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02967-05-8
A. 1667--A 2
53. Sportsman education instructor credit. (a) Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section forty-four of this chapter, against the tax imposed by this article.
(b) Application of credit. The credit allowed under this subdivision for any taxable year may not reduce the tax due for such year to less than the amount prescribed in paragraph (d) of subdivision one of section two hundred ten of this article. However, if the amount of credit allowed under this subdivision for any taxable year reduces the tax to such amount or if the taxpayer otherwise pays tax based on the fixed dollar minimum amount, any amount of credit thus not deductible in such taxable year will be treated as an overpayment of tax to be credited or refunded in accordance with the provisions of section one thousand eighty-six of this chapter. Provided, however, the provisions of subsection (c) of section one thousand eighty-eight of this chapter notwithstanding, no interest will be paid thereon.
§ 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 of the tax law is amended by adding a new clause (xliv) to read as follows:
(xliv) Sportsman education Amount of credit under instructor credit under subdivision fifty-three of subsection (iii) section two hundred ten-B
§ 4. Section 606 of the tax law is amended by adding a new subsection (iii) to read as follows:
(iii) Sportsman education instructor credit. (1) A taxpayer shall be allowed a credit, to be computed as provided in section forty-four of this chapter, against the tax imposed by this article.
(2) Application of credit. If the amount of credit allowed under this subsection for any taxable year exceeds the taxpayer's tax for such year, the excess will be treated as an overpayment of tax to be credited or refunded in accordance with the provisions of section six hundred eighty-six of this article, provided, however, that no interest will be paid thereon.
§ 5. This act shall take effect immediately and shall apply only to taxable years beginning on or after January 1, 2019.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
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