What's happening
This bill provides a state income tax credit to volunteer firefighters and ambulance workers for fees paid for hunting and fishing licenses.
Why it matters
Recognizes and incentivizes volunteer service. By offering a tax credit for hunting and fishing license fees, the bill adds a tangible benefit for volunteer firefighters and ambulance workers, potentially helping recruitment and retention in these essential but often understaffed roles.
Financial relief for personal recreation. The credit effectively lowers the out-of-pocket cost of outdoor recreation for volunteers, making it more affordable for those who may dedicate significant unpaid hours to public service.
Carryover provision increases accessibility. If the credit exceeds the volunteer’s tax liability in a given year, the unused portion can be applied to future years, ensuring the benefit is not lost and can be fully utilized over time.
Applies only to active, long-term service. The requirement that volunteers serve for the entire taxable year ensures the credit rewards sustained commitment rather than brief or sporadic involvement, targeting support to those most dedicated.
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Who cares
Headline styles
Tax Credit for Volunteer Licenses
Plain English, a few words. Used as the page title.
Sponsors
History
- 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 Volunteer Licenses
In Assembly Committee · Environmental Conservation · Sponsor Aileen Gunther
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2166
2017-2018 Regular Sessions
IN SENATE
January 12, 2017
Introduced by Sens. SERINO, AKSHAR, AVELLA, MARCHIONE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
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.
Sponsor's memo
Title of bill
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
Purpose
To provide a tax credit to volunteer firefighters and volunteer ambulance workers for hunting and fishing license fees.
Summary of provisions
Section 1: Grants a tax credit to volunteer firefighters and volunteer ambulance workers for the fee for fishing licenses as well as small and big game hunting licenses. Also establishes that any excess from such tax credit may be carried over to following years.
Section 2: Provides the effective date.
Justification
Volunteer firefighters and volunteer ambulance workers contribute their time, often while risking their own safety, to provide a vital service for their communities, and all of this is done without any compensation. In a recently released report, FASNY found that volunteer firefighters save New Yorkers approximately $3 billion annually. Providing a tax credit for fishing, small game and big game hunting license fees for these heroes and volunteers is a small but meaningful way of showing our appreciation, especially when compared to the magnitude of the services and safety they provide.
Legislative history
2016: S.6690-A Referred to Environmental Conservation
Fiscal implications
Minimal to the State
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.