New York S 314: Provides fishing and hunting tax credits for members of the United States armed forces in active service stationed within the state

Bill Text

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S00314 Summary:

BILL NOS00314 

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SAME ASSAME AS A02298

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SPONSORGALLIVAN

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COSPNSR

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MLTSPNSR

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Amd §606, Tax L

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Provides a personal income tax credit in the amount of any fishing and/or hunting fees paid by members of the United States armed forces in active service.

Go to top S00314 Actions:

BILL NOS00314 

&nbsp

01/08/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

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There are no Assembly votes for this bill in this legislative session.

Go to topS00314 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 314

 2025-2026 Regular Sessions

 IN SENATE

 (Prefiled)

 January 8, 2025
 ___________

 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 Assem-
 bly, do enact as follows:

 1 Section 1. Section 606 of the tax law is amended by adding a new
 2 subsection (bbb) to read as follows:
 3 (bbb) Hunting and fishing license fee credit. (1) Allowance and amount
 4 of credit. A taxpayer who is a member of the United States armed forces
 5 in active service may claim a tax credit against the tax imposed by this
 6 article in the amount of any fees paid for hunting and/or fishing
 7 licenses, privileges, tags, and permits issued pursuant to title seven
 8 of article eleven of the environmental conservation law. In no event
 9 shall the credit provided in this subsection be allowed in excess of the
 10 taxpayer's tax for such year.
 11 (2) Application of credit. If the amount of the credit shall exceed
 12 the taxpayer's tax for such year the excess shall be carried over to the
 13 following year or years, and may be deducted from the taxpayer's tax for
 14 such year or years.
 15 § 2. This act shall take effect immediately and shall apply to taxable
 16 years beginning on or after January 1, 2027.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01153-01-5

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