What's happening
This bill provides a tax credit to New York volunteer firefighters and ambulance workers for hunting and fishing license fees.
Why it matters
Supports volunteer first responders. by offering a financial incentive (tax credit) to active volunteer firefighters and ambulance workers, recognizing their community service beyond existing benefits.
Directly reimburses hunting and fishing license costs. for eligible volunteers, making outdoor recreation more accessible and potentially enhancing quality of life and retention among first responders.
Provides a carryover provision. so if the credit exceeds an individual’s tax liability in a year, the remainder can be applied to future years, maximizing the benefit for volunteers with low or fluctuating tax burdens.
Links public service with state recreational opportunities. , potentially encouraging more residents to volunteer by connecting valued leisure activities (hunting and fishing) with tangible financial rewards.
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Who cares
Volunteer firefighters
Resident taxpayers who meet the bill’s service requirements could claim a tax credit for fees paid for hunting and fishing licenses, privileges, tags and permits.
Volunteer ambulance workers
Resident volunteers could receive the same credit if they served for the previous 12 consecutive months and were active throughout the taxable year.
New York State Department of Taxation and Finance
The agency would administer the credit for taxable years beginning on or after January 1, 2020, including carryforwards when the credit exceeds a taxpayer’s tax liability.
Headline styles
Tax Break for Volunteer Licenses
Plain English, a few words. Used as the page title.
Sponsors
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
2087
2019-2020 Regular Sessions
IN ASSEMBLY
January 22, 2019
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 the 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, 2020.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00907-01-9
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.