New York S 4454: Creates a tax credit for instructors of a hunting safety course

Bill Text

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S04454 Summary:

BILL NOS04454 

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SAME ASNo Same As

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SPONSORSTEC

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COSPNSR

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MLTSPNSR

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Amd §606, Tax L

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Relates to creating a tax credit for instructors of a hunting safety course of up to $300.

Go to top S04454 Actions:

BILL NOS04454 

&nbsp

02/05/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS04454 Committee&nbspVotes:

Go to topS04454 Floor&nbspVotes:

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

Go to topS04454 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4454

 2025-2026 Regular Sessions

 IN SENATE

 February 5, 2025
 ___________

 Introduced by Sen. STEC -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment 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 Assem-
 bly, do enact as follows:

 1 Section 1. Section 606 of the tax law is amended by adding a new
 2 subsection (qqq) to read as follows:
 3 (qqq) Hunting safety course instructor tax credit. (1) For taxable
 4 years beginning on and after January first, two thousand twenty-six, a
 5 resident taxpayer who serves as an active instructor of a hunting safety
 6 course approved by the commissioner of environmental conservation shall
 7 be allowed a credit against the tax imposed by this article equal to
 8 three hundred dollars. In order to receive this credit an instructor of
 9 a hunting safety course must have been active for the entire taxable
 10 year for which the credit is sought.
 11 (2) In the case of spouses who file a joint return and who both indi-
 12 vidually qualify for the credit under this subsection, the amount of the
 13 credit allowed shall be six hundred dollars.
 14 (3) If the amount of the credit allowed under this subsection for any
 15 taxable year shall exceed the taxpayer's tax for such year, the excess
 16 shall be treated as an overpayment of tax to be credited or refunded in
 17 accordance with the provisions of section six hundred eighty-six of this
 18 article, provided, however, that no interest shall be paid thereon.
 19 (4) Any taxpayer claiming this credit must maintain proof of the
 20 existence of such class for at least five years from the date the credit
 21 was claimed. Failure to produce such proof upon audit or request by the
 22 department shall be publishable by a fine equal to the total amount of
 23 credit received by the taxpayer pursuant to this subsection.
 24 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08944-01-5

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