New York S 4904: Requires posting of sign in all premises licensed to sell alcoholic beverages on the premises which offers to assist patrons in obtaining alternative transportation

Bill Text

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S04904 Summary:

BILL NOS04904 

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SAME ASNo Same As

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SPONSORHARCKHAM

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COSPNSR

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MLTSPNSR

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Amd §§210-B & 606, Tax L

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Establishes a legal services veterans tax credit of up to $1,500 for any attorney who performs a minimum of fifty hours of pro bono legal services to a veteran or disabled veteran during a taxable year; provides that such services shall include, but not be limited to, veteran's benefits and appeals, military discharges and upgrades, public benefits, evictions and foreclosures, and consumer debt issues.

Go to top S04904 Actions:

BILL NOS04904 

&nbsp

02/14/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS04904 Committee&nbspVotes:

Go to topS04904 Floor&nbspVotes:

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

Go to topS04904 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4904

 2025-2026 Regular Sessions

 IN SENATE

 February 14, 2025
 ___________

 Introduced by Sen. HARCKHAM -- 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 legal
 services veterans tax credit for attorneys who perform certain civil
 cases and services for veterans and disabled veterans

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 210-B of the tax law is amended by adding a new
 2 subdivision 61 to read as follows:
 3 61. Legal services veterans tax credit. (a) General. A taxpayer shall
 4 be allowed a credit, to be computed as provided in this subdivision,
 5 against the tax imposed by this article for any attorney who performs a
 6 minimum of fifty hours of pro bono legal services for civil cases to a
 7 veteran or disabled veteran during a taxable year. Such services shall
 8 include, but not be limited to, veteran's benefits and appeals, military
 9 discharges and upgrades, public benefits, evictions and foreclosures,
 10 and consumer debt issues.
 11 (b) Amount of credit. A credit authorized by this section shall not
 12 exceed one thousand five hundred dollars annually.
 13 (c) Carryovers. The credit allowed under this subdivision may be
 14 claimed and if not fully used in the initial year for which the credit
 15 is claimed may be carried over, in order, to each of the ten succeeding
 16 taxable years. The credit authorized by this subdivision may not be used
 17 to reduce the tax liability of the credit claimant below zero.
 18 (d) Definitions. As used in this subdivision, the following terms
 19 shall have the following meanings:
 20 (i) "Veteran" shall have the same meaning as set forth in section
 21 eighty-five of the civil service law.
 22 (ii) "Disabled veteran" shall have the same meaning as set forth in
 23 section eighty-five of the civil service law.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09135-01-5

 S. 4904 2

 1 § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 2 of the tax law is amended by adding a new clause (lii) to read as
 3 follows:

 4 (lii) Legal services veterans tax Amount of credit under subdivision
 5 credit under subsection (qqq) sixty-one of section two hundred
 6 ten-B

 7 § 3. Section 606 of the tax law is amended by adding a new subsection
 8 (qqq) to read as follows:
 9 (qqq) Legal services veterans tax credit. (1) General. A taxpayer
 10 shall be allowed a credit, to be computed as provided in this
 11 subsection, against the tax imposed by this article for any attorney who
 12 performs a minimum of fifty hours of pro bono legal services for civil
 13 cases to a veteran or disabled veteran during a taxable year. Such
 14 services shall include, but not be limited to, veteran's benefits and
 15 appeals, military discharges and upgrades, public benefits, evictions
 16 and foreclosures, and consumer debt issues.
 17 (2) Amount of credit. A credit authorized by this subsection shall not
 18 exceed one thousand five hundred dollars annually.
 19 (3) Carryovers. The credit allowed under this subsection may be
 20 claimed and if not fully used in the initial year for which the credit
 21 is claimed may