NY State Senate Bill 2019-S7826

Senate Bill S7826

2019-2020 Legislative Session

Establishes a legal services veterans tax credit for attorneys who perform certain services for veterans and disabled veterans

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 25, 2020	referred to budget and revenue

2019-S7826 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2021-2022: S3981
2023-2024: S3593

2019-S7826 (ACTIVE) - Summary

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.

2019-S7826 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S7826

SPONSOR: CARLUCCI
 
TITLE OF BILL:

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

 
PURPOSE OR GENERAL IDEA OF THE BILL:

Establishes a legal services veterans tax credit for attorneys who
perform certain pro bono legal services for veterans and disabled veter-
ans

 
SUMMARY OF SPECIFIC PROVISIONS:

Section one of the bill amends the tax law by adding a new subdivision
55 as it relates to creating a legal services veterans tax credit.  This
section defines eligible recipients as attorneys who perform a minimum
of fifty hours of pro bono legal services for civil cases to veterans;

defines the amount of the credit as one thousand five hundred dollars
annually, and allows for a carryover of the credit if not fully used in
the year claimed.

Section two of the bill amends the tax law by adding a new clause (xivi)
as it relates to a legal services veteran's tax credit.

Section three of the bill amends the tax law by adding a new subsection
(kkk) as it relates to a legal services veteran's tax credit.

Section four prompts the attorney general to promulgate rules and regu-
lations that define what services may qualify for the credit, as well as
procedures for screening and review of hour submissions by attorneys.
Section four also prompts the commissioner of taxation and finance to
promulgate rules pertaining to the submission of qualifying hours by
attorneys.

Section five sets the effective date.

 
JUSTIFICATION:

After returning from deployment, our nation's veterans face a myriad of
challenges when reintegrating into society. Many veterans face barriers
to receiving, or are unaware of VA health care benefits; they may face
intrusive mental health concerns that interfere with their ability to
retain employment, further affecting their financial health, family, and
personal lives. These issues and others contribute to the disturbing
trends we see among our veteran population: 11 percent of all homeless
individuals are veterans, 8 percent of all incarcerated individuals are
veterans, and 14 percent of those who commit suicide are veterans.

By incentivizing the provision of free legal assistance to veterans,
additional in-need veterans will have access to legal advice, represen-
tation, and support services to help them navigate and resolve the
issues that they face. This holistic and cost effective approach
utilizes our current legal workforce to support veterans and to ensure
that they get the help that they need.

 
LEGISLATIVE HISTORY:

New Legislation.

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

Minimal.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 2020.

2019-S7826 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7826
 
                             I N  S E N A T E
 
                             February 25, 2020
                                ___________
 
 Introduced  by Sen. CARLUCCI -- 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:
 
   Section  1.  Section  210-B  of the tax law is amended by adding a new
 subdivision 55 to read as follows:
   55. LEGAL SERVICES VETERANS TAX CREDIT. (A) GENERAL. A TAXPAYER  SHALL
 BE  ALLOWED  A  CREDIT,  TO BE COMPUTED AS PROVIDED IN THIS SUBDIVISION,
 AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR ANY ATTORNEY WHO PERFORMS  A
 MINIMUM  OF  FIFTY HOURS OF PRO BONO LEGAL SERVICES FOR CIVIL CASES TO A
 VETERAN OR DISABLED VETERAN DURING A TAXABLE YEAR. 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.
   (B) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS  SECTION  SHALL  NOT
 EXCEED ONE THOUSAND FIVE HUNDRED DOLLARS ANNUALLY.
   (C)  CARRYOVERS.  THE  CREDIT  ALLOWED  UNDER  THIS SUBDIVISION MAY BE
 CLAIMED AND IF NOT FULLY USED IN THE INITIAL YEAR FOR WHICH  THE  CREDIT
 IS  CLAIMED MAY BE CARRIED OVER, IN ORDER, TO EACH OF THE TEN SUCCEEDING
 TAXABLE YEARS. THE CREDIT AUTHORIZED BY THIS SUBDIVISION MAY NOT BE USED
 TO REDUCE THE TAX LIABILITY OF THE CREDIT CLAIMANT BELOW ZERO.
   (D) DEFINITIONS. AS USED IN  THIS  SUBDIVISION,  THE  FOLLOWING  TERMS
 SHALL HAVE THE FOLLOWING MEANINGS:
   (I)  "VETERAN"  SHALL  HAVE  THE  SAME MEANING AS SET FORTH IN SECTION
 EIGHTY-FIVE OF THE CIVIL SERVICE LAW.
   (II) "DISABLED VETERAN" SHALL HAVE THE SAME MEANING AS  SET  FORTH  IN
 SECTION EIGHTY-FIVE OF THE CIVIL SERVICE LAW.
   §  2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by adding a  new  clause  (xlvi)  to  read  as
 follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD15263-02-0

 S. 7826                             2
 
 (XLVI) LEGAL SERVICES VETERANS TAX   AMOUNT OF CREDIT UNDER SUBDIVISION
 CREDIT UNDER SUBSECTION (KKK)        FIFTY-FIVE OF SECTION TWO
                                      HUNDRED TEN-B

   §  3. Section 606 of the tax law is amended by adding a new subsection
 (kkk) to read as follows:
   (KKK) LEGAL SERVICES VETERANS TAX  CREDIT.  (1)  GENERAL.  A  TAXPAYER
 SHALL  BE  ALLOWED  A  CREDIT,  TO  BE  COMPUTED  AS  PROVIDED  IN  THIS
 SUBSECTION, AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR ANY ATTORNEY WHO
 PERFORMS A MINIMUM OF FIFTY HOURS OF PRO BONO LEGAL SERVICES  FOR  CIVIL
 CASES  TO  A  VETERAN  OR  DISABLED  VETERAN DURING A TAXABLE YEAR. 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.
   (2) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SUBSECTION SHALL NOT
 EXCEED ONE THOUSAND FIVE HUNDRED DOLLARS ANNUALLY.
   (3) CARRYOVERS. THE  CREDIT  ALLOWED  UNDER  THIS  SUBSECTION  MAY  BE
 CLAIMED  AND  IF NOT FULLY USED IN THE INITIAL YEAR FOR WHICH THE CREDIT
 IS CLAIMED MAY BE CARRIED OVER, IN ORDER, TO EACH OF THE TEN  SUCCEEDING
 TAXABLE  YEARS. THE CREDIT AUTHORIZED BY THIS SUBSECTION MAY NOT BE USED
 TO REDUCE THE TAX LIABILITY OF THE CREDIT CLAIMANT BELOW ZERO.
   (4) DEFINITIONS. AS USED IN THIS SUBSECTION, THE FOLLOWING TERMS SHALL
 HAVE THE FOLLOWING MEANINGS:
   (I) "VETERAN" SHALL HAVE THE SAME MEANING  AS  SET  FORTH  IN  SECTION
 EIGHTY-FIVE OF THE CIVIL SERVICE LAW.
   (II)  "DISABLED  VETERAN"  SHALL HAVE THE SAME MEANING AS SET FORTH IN
 SECTION EIGHTY-FIVE OF THE CIVIL SERVICE LAW.
   § 4. The attorney general shall promulgate  any  necessary  rules  and
 regulations  that  define which civil cases and services qualify for the
 credit, as well as procedures for  the  screening  and  review  of  hour
 submissions  by  attorneys.    The  commissioner of taxation and finance
 shall promulgate any necessary rules and regulations pertaining  to  the
 submission of qualifying hours by attorneys.
   § 5. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2020.

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