What's happening
This bill creates a tax credit for active duty U.S. armed forces members for fees paid for hunting and fishing licenses in New York.
Why it matters
Supports financial relief for active duty military. By offering a tax credit for hunting and fishing license fees, the bill eases the cost burden for active service members, acknowledging their service and encouraging outdoor recreation.
Encourages participation in state outdoor activities. Making these licenses more affordable could increase license sales and participation in New York’s hunting and fishing programs among service members, potentially benefiting conservation funding.
Provides ongoing benefit for unused credits. If the tax credit exceeds the taxpayer’s liability for the year, the unused portion can be carried over to future years, ensuring service members can fully benefit even if their state tax bill is low.
Specifically targets New York-issued licenses. The credit applies only to licenses, tags, and permits issued under New York law, reinforcing the state’s commitment to supporting its resident service members rather than those from out of state.
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Who cares
Headline styles
Military Fishing, Hunting Tax Credit
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to budget and revenue
- Referred to budget and revenue
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 Military Hunters
In Assembly Committee · Environmental Conservation · Sponsor Stephen Hawley
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5273
2019-2020 Regular Sessions
IN SENATE
April 23, 2019
Introduced by Sen. GALLIVAN -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to establishing a tax credit for certain fishing and hunting fees paid by members of the United States armed forces in active service
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 and fishing license fee credit. (1) Allowance and amount of credit. A taxpayer who is a member of the United States armed forces in active service 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 no event shall the credit provided in this subsection be allowed in excess of the taxpayer's tax for such year.
(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 or after January 1, 2021.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02126-01-9
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 establish- ing a tax credit for certain fishing and hunting fees paid by members of the United States armed forces in active service
Purpose or general idea of bill
This bill would enable residents who are active duty personnel in the United States armed forces to avail themselves of a personal income tax credit equal to the cost of any fees associated with a New York State hunting and/or fishing license.
Summary of specific provisions
Section 1 amends the tax law governing personal income taxes to estab- lish the hunting and fishing license tax credit for active duty armed forces personnel.
Section 2 establishes the effective date.
Justification
Providing our armed forces personnel with the ability to receive a tax credit equal to the cost of a hunting or fishing license is the least we can do to recognize their dedication and service in defense of our nation.
Legislative history
S.873A/A.1758 of 2017/18: Referred to Veterans, Homeland Security and Military Affairs S.4524A/A.9256A of 2016: Referred to Environmental Conservation
Fiscal implications
Minimal.
Effective date
This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2021.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.