S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3680
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 30, 2019
                                ___________
 
 Introduced  by M. of A. GUNTHER -- read once and referred to the Commit-
   tee on Ways and Means
 
 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 (jjj) to read as follows:
   (JJJ)  HUNTING  SAFETY  COURSE  INSTRUCTOR TAX CREDIT. (1) FOR TAXABLE
 YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY, A RESI-
 DENT 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.
                                                            LBD01478-01-9