What's happening
This bill provides a tax credit to volunteer firefighters and ambulance workers for hunting and fishing license fees in New York.
Why it matters
Recognizes and rewards the service of volunteer firefighters and ambulance workers. by reducing their out-of-pocket costs for participating in outdoor recreational activities, potentially boosting morale and retention in these critical volunteer roles.
Provides a direct financial benefit. to volunteers by allowing them to claim a tax credit equal to the full amount paid for hunting and fishing licenses, tags, and permits, which can be a significant savings for those who take part in these activities.
Ensures that the credit is only available to truly active volunteers. those who have served continuously for at least the previous 12 months and for the entire taxable year—thereby promoting sustained commitment to emergency services.
Allows unused credits to be carried forward to future tax years. , making the benefit more accessible even if a volunteer’s tax liability is low, and providing ongoing incentives for continued volunteer service.
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Tax Credit for Volunteer Licenses
Plain English, a few words. Used as the page title.
Sponsors
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History
- 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 Credit for Volunteer Licenses
In Senate Committee · Investigations And Government Operations · Sponsor Susan Serino
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
729
2017-2018 Regular Sessions
IN ASSEMBLY
January 9, 2017
Introduced by M. of A. GUNTHER -- 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 ambulance workers
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 606 of the tax law is amended by adding a new subsection (e-3) to read as follows:
(e-3) Volunteer firefighters' and ambulance workers' hunting and fishing license fee credit. (1) Allowance and amount of credit. A resident taxpayer who serves as an active volunteer firefighter as defined in subdivision one of section two hundred fifteen of the general municipal law or as a volunteer ambulance worker as defined in subdivision fourteen of section two hundred nineteen-k of the general municipal law, and who has served as such for the previous twelve consecutive months, may claim a tax credit against the tax imposed by this article in the amount of any fees paid for hunting and/or fishing licenses, privileges, tags and permits issued pursuant to title seven of article eleven of this environmental conservation law. In order to receive this credit a volunteer firefighter or volunteer ambulance worker must have been active for the entire taxable year for which the credit is sought.
(2) Application of credit. If the amount of the credit shall exceed the taxpayer's tax for such year the excess shall be carried over to the following year or years, and may be deducted from the taxpayer's tax for such year or years.
§ 2. This act shall take effect immediately and shall apply to taxable years beginning on and after January 1, 2018.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03746-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.