What's happening
This bill creates a $300 annual tax credit for New York residents who serve as active hunting safety course instructors.
Why it matters
Encourages volunteerism in hunting safety. by providing a financial incentive for New Yorkers to become or remain active hunting safety course instructors, which may help address instructor shortages and support safe hunting practices.
Directly benefits committed instructors. by allowing the credit only if the instructor was active for the entire tax year, ensuring that only those who consistently contribute are rewarded.
Potentially refundable credit. means instructors who owe little or no state income tax can still receive the full $300 as a refund, increasing the value of the incentive for lower-income volunteers.
Includes accountability measures. by requiring instructors to keep proof of their class activity for five years and imposing fines equal to the credit received if they fail to provide this documentation upon audit, deterring abuse of the system.
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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 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 Instructors
In Assembly Committee · Ways And Means · Sponsor Aileen Gunther
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1220
2019-2020 Regular Sessions
IN SENATE
January 11, 2019
Introduced by Sen. RITCHIE -- 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 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.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to creating a tax credit for instructors of a hunting safety course
Purpose
To provide a tax credit for instructors of a hunting safety course
Summary of provisions
Section 1 amends the tax law by adding a new subdivision (ccc) to § 606 establishing a hunting safety course instructor tax credit equal to $300.
Section 2 provides the effective date.
Justification
Sportsman education teaches future sportsmen and sportswomen how to be safe, responsible and ethical hunters and trappers. After successful completion of the required course(s), students will receive a certif- icate of qualification necessary for purchasing a first-time sporting license. All courses are free and taught by DEC-certified instructors. Sportsman education instructors volunteer their time to teach these aspiring sportsmen and women about the safety, responsibility and ethics of hunting and trapping, and help keep these valued traditions alive today.
Clearly, the availability of sportsman education classes is contingent on the readiness of certified instructors. Similarly, the proliferation of sporting licenses depends on the goodwill of these volunteers. Requirements of certification are extensive, and include the completion of instructor training and apprenticeship, teaching at least one course per year, and attending a refresher course every two years.
This bill creates a $300 tax credit for instructors of a hunting safety course. By incentivizing the teaching of hunting safety courses, New York will encourage more sports men and women to become certified hunt- ing safety course instructors, while promoting safe, responsible and ethical hunters and trappers. This bill will not only benefit the volun- teer instructors, but help to ensure safe and ethical practices among sportsmen and sportswomen throughout the state. 1
Legislative history
2017-2018: S.1926-A
Fiscal implications
To be determined.
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.