NY State Senate Bill 2017-S1926A

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 23, 2018	print number 1926a
Feb 23, 2018	amend and recommit to investigations and government operations
Jan 03, 2018	referred to investigations and government operations
Jan 11, 2017	referred to investigations and government operations

Bill Amendments

Original

A (Active)

2017-S1926 - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S4961
2019-2020: S1220
2021-2022: S2244
2023-2024: S4471

2017-S1926 - Summary

Relates to creating a tax credit for instructors of a hunting safety course approved by the commissioner of environmental conservation of up to $300.

2017-S1926 - Sponsor Memo

                                 BILL NUMBER:  S1926      Revised 1/19/17

 TITLE OF BILL :  An act to amend the tax law, in relation to creating
a tax credit for instructors of a hunting safety course

 PURPOSE :

To provide a tax credit for instructors of a hunting safety course

 SUMMARY OF PROVISIONS :

Section 1 amends the tax law by adding a new subdivision (ccc) to §
606 establishing a hunting safety course instructor tax credit equal
to $300.

Section 2 provides the effective date.

 JUSTIFICATION :

Sportsman education teaches future sportsmen and sportswomen how to be
safe, responsible and ethical hunters and trappers. After successful
completion of the required course(s), students will receive a
certificate of qualification necessary for purchasing a first-time
sporting license. All courses are free and taught by DEC-certified
instructors. Sportsman education instructors volunteer their time to
teach these aspiring sportsmen and women about the safety,

responsibility and ethics of hunting and trapping, and help keep these
valued traditions alive today.

Clearly, the availability of sportsman education classes is contingent
on the readiness of certified instructors. Similarly, the
proliferation of sporting licenses depends on the goodwill of these
volunteers. Requirements of certification are extensive, and include
the completion of instructor training and apprenticeship, teaching at
least one course per year, and attending a refresher course every two
years.

This bill creates a $300 tax credit for instructors of a hunting
safety course. By incentivizing the teaching of hunting safety
courses, New York will encourage more sports men and women to become
certified hunting safety course instructors, while promoting safe,
responsible and ethical hunters and trappers. This bill will not only
benefit the volunteer instructors, but help to ensure safe and ethical
practices among sportsmen and sportswomen throughout the state.

 LEGISLATIVE HISTORY :

2016: S.4961-A

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately.

2017-S1926 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1926
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 11, 2017
                                ___________
 
 Introduced  by  Sen. RITCHIE -- 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:
 
   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (ccc) to read as follows:
   (CCC)  HUNTING  SAFETY  COURSE  INSTRUCTOR TAX CREDIT. (1) FOR TAXABLE
 YEARS BEGINNING ON AND AFTER JANUARY FIRST,  TWO  THOUSAND  EIGHTEEN,  A
 RESIDENT TAXPAYER WHO SERVES AS AN ACTIVE INSTRUCTOR OF A HUNTING SAFETY
 COURSE  APPROVED BY THE COMMISSIONER OF ENVIRONMENTAL CONSERVATION SHALL
 BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY  THIS  ARTICLE  EQUAL  TO
 THREE  HUNDRED DOLLARS. IN ORDER TO RECEIVE THIS CREDIT AN INSTRUCTOR OF
 A HUNTING SAFETY COURSE MUST HAVE BEEN ACTIVE  FOR  THE  ENTIRE  TAXABLE
 YEAR FOR WHICH THE CREDIT IS SOUGHT.
   (2)  IN THE CASE OF SPOUSES WHO FILE A JOINT RETURN AND WHO BOTH INDI-
 VIDUALLY QUALIFY FOR THE CREDIT UNDER THIS SUBSECTION, THE AMOUNT OF THE
 CREDIT ALLOWED SHALL BE SIX HUNDRED DOLLARS.
   (3) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR  ANY
 TAXABLE  YEAR  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
 SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   (4)  ANY  TAXPAYER  CLAIMING  THIS  CREDIT  MUST MAINTAIN PROOF OF THE
 EXISTENCE OF SUCH CLASS FOR AT LEAST FIVE YEARS FROM THE DATE THE CREDIT
 WAS CLAIMED. FAILURE TO PRODUCE SUCH PROOF UPON AUDIT OR REQUEST BY  THE
 DEPARTMENT  SHALL  BE PUBLISHABLE BY A FINE EQUAL TO THE TOTAL AMOUNT OF
 CREDIT RECEIVED BY THE TAXPAYER PURSUANT TO THIS SUBSECTION.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD07617-01-7

2017-S1926A (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S4961
2019-2020: S1220
2021-2022: S2244
2023-2024: S4471

2017-S1926A (ACTIVE) - Summary

Relates to creating a tax credit for instructors of a hunting safety course approved by the commissioner of environmental conservation of up to $300.

2017-S1926A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S1926A

SPONSOR: RITCHIE
 
TITLE OF BILL:  An act to amend the tax law, in relation to creating a
tax credit for instructors of a hunting safety course

 
PURPOSE:

To provide a tax credit for instructors of a hunting safety course.

 
SUMMARY OF PROVISIONS:

Section 1 amends the tax law by adding a new subdivision (ccc) to § 606
establishing a hunting safety course instructor tax credit equal to
$300.

Section 2 provides the effective date.

 
JUSTIFICATION:

Sportsman education teaches future sportsmen and sportswomen how to be
safe, responsible and ethical hunters and trappers. After successful
completion of the required course(s), students will receive a certif-
icate of qualification necessary for purchasing a first-time sporting
license. All courses are free and taught by DEC-certified instructors.
Sportsman education instructors volunteer their time to teach these
aspiring sportsmen and women about the safety, responsibility and ethics
of hunting and trapping, and help keep these valued traditions alive
today.

Clearly, the availability of sportsman education classes is contingent
on the readiness of certified instructors. Similarly, the proliferation
of sporting licenses depends on the goodwill of these volunteers.
Requirements of certification are extensive, and include the completion
of instructor training and apprenticeship, teaching at least one course
per year, and attending a refresher course every two years.

This bill creates a $300 tax credit for instructors of a hunting safety
course. By incentivizing the teaching of hunting safety courses, New
York will encourage more sports men and women to become certified hunt-
ing safety course instructors, while promoting safe, responsible and
ethical hunters and trappers. This bill will not only benefit the volun-
teer instructors, but help to ensure safe and ethical practices among
sportsmen and sportswomen throughout the state.  1

 
LEGISLATIVE HISTORY:

2016: S.4961-A

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2017-S1926A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1926--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 11, 2017
                                ___________
 
 Introduced  by  Sen. RITCHIE -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations -- recommitted to the Committee on Investigations  and
   Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
   committee discharged, bill amended, ordered reprinted as  amended  and
   recommitted to said committee
 
 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:
 
   Section  1.  Section  606  of  the  tax law is amended by adding a new
 subsection (ccc) to read as follows:
   (CCC) HUNTING SAFETY COURSE INSTRUCTOR TAX  CREDIT.  (1)  FOR  TAXABLE
 YEARS  BEGINNING  ON  AND  AFTER JANUARY FIRST, TWO THOUSAND NINETEEN, A
 RESIDENT TAXPAYER WHO SERVES AS AN ACTIVE INSTRUCTOR OF A HUNTING SAFETY
 COURSE APPROVED BY THE COMMISSIONER OF ENVIRONMENTAL CONSERVATION  SHALL
 BE  ALLOWED  A  CREDIT  AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL TO
 THREE HUNDRED DOLLARS. IN ORDER TO RECEIVE THIS CREDIT AN INSTRUCTOR  OF
 A  HUNTING  SAFETY  COURSE  MUST HAVE BEEN ACTIVE FOR THE ENTIRE TAXABLE
 YEAR FOR WHICH THE CREDIT IS SOUGHT.
   (2) IN THE CASE OF SPOUSES WHO FILE A JOINT RETURN AND WHO BOTH  INDI-
 VIDUALLY QUALIFY FOR THE CREDIT UNDER THIS SUBSECTION, THE AMOUNT OF THE
 CREDIT ALLOWED SHALL BE SIX HUNDRED DOLLARS.
   (3)  IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
 TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE  EXCESS
 SHALL  BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   (4) ANY TAXPAYER CLAIMING THIS  CREDIT  MUST  MAINTAIN  PROOF  OF  THE
 EXISTENCE OF SUCH CLASS FOR AT LEAST FIVE YEARS FROM THE DATE THE CREDIT
 WAS  CLAIMED. FAILURE TO PRODUCE SUCH PROOF UPON AUDIT OR REQUEST BY THE
 DEPARTMENT SHALL BE PUBLISHABLE BY A FINE EQUAL TO THE TOTAL  AMOUNT  OF
 CREDIT RECEIVED BY THE TAXPAYER PURSUANT TO THIS SUBSECTION.
   § 2. This act shall take effect immediately.

 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07617-02-8

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Senate Bill S1926A

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

2017-S1926 - Details

2017-S1926 - Summary

2017-S1926 - Sponsor Memo

2017-S1926 - Bill Text download pdf

2017-S1926A (ACTIVE) - Details

2017-S1926A (ACTIVE) - Summary

2017-S1926A (ACTIVE) - Sponsor Memo

2017-S1926A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S1926A

Share this bill

Sponsored By

Patty Ritchie

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

2017-S1926 - Details

2017-S1926 - Summary

2017-S1926 - Sponsor Memo

2017-S1926 - Bill Text download pdf

2017-S1926A (ACTIVE) - Details

2017-S1926A (ACTIVE) - Summary

2017-S1926A (ACTIVE) - Sponsor Memo

2017-S1926A (ACTIVE) - Bill Text download pdf

Comments