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
Encourages volunteerism and retention. By reimbursing license fees, the bill incentivizes New Yorkers to become and remain certified sportsman education instructors, addressing potential shortages in these crucial volunteer roles.
Supports outdoor education and safety. Sportsman education instructors teach safe and ethical hunting, fishing, and trapping practices; this tax credit strengthens programs that are key to public safety and conservation education.
Reduces financial barriers for instructors. Many instructors are volunteers who pay out of pocket for their own hunting and fishing licenses; this credit removes a financial burden, making it easier for dedicated individuals to serve.
Potential budget and administrative impacts. The credit could decrease state tax revenue slightly and introduce new administrative steps for verifying eligibility and processing refunds, affecting both taxpayers and state agencies.
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Who cares
Headline styles
Tax Break for License Instructors
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Print number 184a
- Amend and recommit to investigations and government operations
- Referred to investigations and government operations
- Referred to investigations and government operations
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 Hunting Licenses
In Assembly Committee · Environmental Conservation · Sponsor Carrie Woerner
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
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 Government 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 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).
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02967-04-8
S. 184--A 2
§ 2. Section 210-B of the tax law is amended by adding a new subdivision 53 to read as follows:
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.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to allowing a tax credit for certain individuals obtaining hunting, fishing and trap- ping licenses
Purpose
This legislation would amend the tax law to allow certified DEC Sports- man Education Instructors to receive a tax credit for the amount of all fees paid for all resident licenses, privileges or stamps that apply to fishing, small game, big game, bow hunting, muzzle-loading or turkey hunting activities.
Summary of provisions
This bill would amend the Tax Law to entitle DEC instructors to receive a tax credit for fees paid for a license, privilege or stamp that applies to fishing, small game, big game, bow hunting, muzzle-loading or turkey hunting, in years which they record 20 or more hours of service, and only if they have volunteered for the past three consecutive years.
Justification
Currently, these instructors have to go through a certification process and then volunteer countless hours of time without compensation for their hard work. These instructors have a passion for their sport and have graciously volunteered their time to help prevent fatalities and reduce injuries associated with hunting. Additionally, instructors are often required to supply their own props or materials all without reimbursement. Providing a tax credit for fees paid for fish and game licenses to these instructors is the least we can do to thank them for their continued service to the State of New York. Instructors are required to complete education time and activity records for each course they teach, so such records could easily be used to determine an instructor's eligibility for the free license.
Legislative history
S.3910-B of 2015-16 referred to Environmental Conservation; S.1112-A of 2013-14 referred to Environmental Conservation; S.6038/A.9252 of 2011-12 Referred to Environmental Conservation
Fiscal implications
According to the Department of Taxation and Finance, this bill would "reduce revenues by a minimal amount annually starting in the 2018-19 fiscal year".
Effective date
Immediately, but to taxable years beginning on or after January 1st, 2019.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.