Assembly Bill A2087

2019-2020 Legislative Session

Provides a tax credit for the cost of fishing and hunting licenses issued to volunteer firefighters and ambulance workers

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly 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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2019-A2087 (ACTIVE) - Details

See Senate Version of this Bill:
S1317
Current Committee:
Assembly Environmental Conservation
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A10064, S6690
2017-2018: A729, S2166
2021-2022: A5211, S3747
2023-2024: A4385, S4553
2025-2026: A4671, S208

2019-A2087 (ACTIVE) - Summary

Provides a tax credit for the cost of fishing and hunting licenses issued to volunteer firefighters and ambulance workers.

2019-A2087 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2087
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 22, 2019
                                ___________
 
 Introduced  by M. of A. GUNTHER -- read once and referred to the Commit-
   tee on Environmental Conservation
 
 AN ACT to amend the tax law, in relation to a  credit  for  hunting  and
   fishing  license  fees  for volunteer firefighters and volunteer ambu-
   lance workers
 
   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 (e-3) to read as follows:
   (E-3) VOLUNTEER FIREFIGHTERS' AND AMBULANCE WORKERS' HUNTING AND FISH-
 ING LICENSE FEE CREDIT. (1) ALLOWANCE AND AMOUNT OF CREDIT.  A  RESIDENT
 TAXPAYER  WHO  SERVES  AS  AN ACTIVE VOLUNTEER FIREFIGHTER AS DEFINED IN
 SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTEEN OF THE GENERAL  MUNICIPAL
 LAW  OR  AS A VOLUNTEER AMBULANCE WORKER AS DEFINED IN SUBDIVISION FOUR-
 TEEN OF SECTION TWO HUNDRED NINETEEN-K OF THE GENERAL MUNICIPAL LAW, AND
 WHO HAS SERVED AS SUCH FOR THE PREVIOUS TWELVE CONSECUTIVE  MONTHS,  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 ORDER TO RECEIVE THIS CREDIT A VOLUN-
 TEER FIREFIGHTER OR VOLUNTEER AMBULANCE WORKER MUST HAVE BEEN ACTIVE FOR
 THE ENTIRE TAXABLE YEAR FOR WHICH THE CREDIT IS SOUGHT.
   (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 and after January 1, 2020.
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00907-01-9

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