What's happening
This bill creates a $300 tax credit for New York residents who serve as active hunting safety course instructors.
Why it matters
Addresses Instructor Shortages. By offering a financial incentive, the bill may help recruit and retain more certified hunting safety instructors, which could be crucial in areas facing shortages and high demand for safety courses.
Promotes Public Safety. More active instructors could lead to increased availability and accessibility of hunting safety courses, potentially resulting in better-educated hunters and fewer accidents in the field.
Includes Strict Eligibility and Documentation. The credit is only available to those who serve as active instructors for the full tax year and requires instructors to maintain proof for five years, discouraging fraud and ensuring only genuinely active instructors benefit.
Provides a Refundable Benefit. If the credit exceeds the taxpayer’s total tax owed, the excess is refunded, allowing even low-income instructors to benefit fully—potentially making the credit more equitable and impactful.
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Who cares
Headline styles
Tax Credit for Hunting Instructors
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to ways and means
- Referred to ways and means
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 Instructors
In Senate Committee · Investigations And Government Operations · Sponsor Patty Ritchie
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3680
2019-2020 Regular Sessions
IN ASSEMBLY
January 30, 2019
Introduced by M. of A. GUNTHER -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to creating a tax credit for instructors of a hunting safety course
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 (jjj) to read as follows:
(jjj) Hunting safety course instructor tax credit. (1) For taxable years beginning on and after January first, two thousand twenty, a resident taxpayer who serves as an active instructor of a hunting safety course approved by the commissioner of environmental conservation shall be allowed a credit against the tax imposed by this article equal to three hundred dollars. In order to receive this credit an instructor of a hunting safety course must have been active for the entire taxable year for which the credit is sought.
(2) In the case of spouses who file a joint return and who both individually qualify for the credit under this subsection, the amount of the credit allowed shall be six hundred dollars.
(3) If the amount of the credit allowed under this subsection for any taxable year shall exceed the taxpayer's tax for such year, the excess shall 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 shall be paid thereon.
(4) Any taxpayer claiming this credit must maintain proof of the existence of such class for at least five years from the date the credit was claimed. Failure to produce such proof upon audit or request by the department shall be publishable by a fine equal to the total amount of credit received by the taxpayer pursuant to this subsection.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01478-01-9
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.