What's happening
This bill provides a tax credit to volunteer firefighters and ambulance workers for hunting and fishing license fees.
Why it matters
Incentivizes volunteer emergency service. By offsetting hunting and fishing license costs, the bill aims to reward and retain volunteer firefighters and ambulance workers, who are crucial for many communities, especially in rural areas where paid services may be limited.
Financial recognition for service. This tax credit acknowledges the personal financial sacrifices made by volunteers, providing a tangible benefit that can make their public service more sustainable and appealing.
Broad eligibility and flexibility. The credit covers not just standard licenses but also extra privileges, tags, and permits, and any unused credit can be carried over to future tax years, maximizing the potential benefit for eligible volunteers.
Encourages year-round commitment. Only those who have served actively for the full taxable year qualify, encouraging consistent, long-term volunteer participation rather than short-term or intermittent involvement.
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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
To qualify for the same credit, they would need twelve consecutive months of prior service and active status throughout the taxable year.
Eligible volunteers whose credit exceeds their tax bill
They could carry the unused credit forward to offset taxes in future years rather than receive a refund.
Headline styles
Tax Credit for Volunteer Licenses
Plain English, a few words. Used as the page title.
Sponsors
2 Co-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 Break 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
1317
2019-2020 Regular Sessions
IN SENATE
January 14, 2019
Introduced by Sens. SERINO, AKSHAR, HELMING -- 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 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.
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 ambu- lance 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
2017-18: S.2166 Referred to Investigations and Government Operations 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.