NY State Senate Bill 2023-S3593A

Senate Bill S3593A

2023-2024 Legislative Session

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

download bill text pdf

Current 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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to budget and revenue
May 12, 2023	print number 3593a
May 12, 2023	amend and recommit to budget and revenue
Feb 01, 2023	referred to budget and revenue

Bill Amendments

Original

A (Active)

2023-S3593 - 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:: 2019-2020: S7826
2021-2022: S3981

2023-S3593 - 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.

2023-S3593 - Sponsor Memo

                                 
BILL NUMBER: S3593

SPONSOR: HARCKHAM
 
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:

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

 
SUMMARY OF PROVISIONS:

Sections one, two, and three of the bill amend sections of the tax law
as they relate to establishing a legal services veterans tax credit.
The bill defines eligible recipients as attorneys who perform a minimum
of fifty hours of pro bono legal services for civil cases to veterans,
provides the amount of the credit as $1,500 annually, and allows for a

carryover of the credit if not fully used in the year claimed.

Section four tasks the attorney general with promulgating rules and
regulations that define what services may qualify for the credit, as
well as procedures for screening and review of hour submissions by
attorneys. This section also tasks the commissioner of taxation and
finance with promulgating rules pertaining to the submission of qualify-
ing hours by attorneys.

Section five states the effective date.

 
JUSTIFICATION:

After returning from deployment, our nation's veterans face many chal-
lenges when reintegrating into society. Many veterans face barriers to
receiving, or are unaware of VA health care benefits:  they may face
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. 11% of homeless individuals are veterans, 8$ of all incarcerated
individuals are veterans and 14% of those who commit suicide are veter-
ans.

This bill will incentivize the provision of free legal assistance to
veterans, improving the ability of veterans-in-need to access legal
advice, representation and support services to help them navigate and
resolve the issues that they face. This approach utilizes our current
legal workforce to support veterans and to ensure that they get the help
that they need.

 
LEGISLATIVE HISTORY:

2021-2022: S3981A - Died in Budget and Revenue

2019-2020. S7826 - Died in Budget and Revenue

 
FISCAL IMPLICATIONS:
To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 2024.

2023-S3593 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3593
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 1, 2023
                                ___________
 
 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:
 
   Section  1.  Section  210-B  of the tax law is amended by adding a new
 subdivision 59 to read as follows:
   59. 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01417-02-3
 S. 3593                             2

 
   §  2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by adding a new clause (1) to read as follows:
 
 (1) LEGAL SERVICES VETERANS TAX      AMOUNT OF CREDIT UNDER SUBDIVISION
 CREDIT UNDER SUBSECTION (OOO)        FIFTY-NINE OF SECTION TWO
                                      HUNDRED TEN-B

   §  3. Section 606 of the tax law is amended by adding a new subsection
 (ooo) to read as follows:
   (OOO) 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, 2024.

2023-S3593A (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:: 2019-2020: S7826
2021-2022: S3981

2023-S3593A (ACTIVE) - Summary

2023-S3593A (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S3593A

SPONSOR: HARCKHAM
 
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:

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

 
SUMMARY OF PROVISIONS:

Sections one, two, and three of the bill amend sections of the tax law
as they relate to establishing a legal services veterans tax credit.
The bill defines eligible recipients as attorneys who perform a minimum
of fifty hours of pro bono legal services for civil cases to veterans,
provides the amount of the credit as $1,500 annually, and allows for a

carryover of the credit if not fully used in the year claimed.

Section four tasks the attorney general with promulgating rules and
regulations that define what services may qualify for the credit, as
well as procedures for screening and review of hour submissions by
attorneys. This section also tasks the commissioner of taxation and
finance with promulgating rules pertaining to the submission of qualify-
ing hours by attorneys.

Section five states the effective date.

 
JUSTIFICATION:

After returning from deployment, our nation's veterans face many chal-
lenges when reintegrating into society. Many veterans face barriers to
receiving, or are unaware of VA health care benefits; they may face
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: 11% of homeless individuals are veterans, 8% of all incarcerated
individuals are veterans, and 14% of those who commit suicide are veter-
ans.

This bill will incentivize the provision of free legal assistance to
veterans, improving the ability of veterans-in-need to access legal
advice, representation, and support services to help them navigate and
resolve the issues that they face. This approach utilizes our current
legal workforce to support veterans and to ensure that they get the help
that they need.

 
LEGISLATIVE HISTORY:

2021-2022: S3981A - Died in Budget and Revenue

2019-2020: S7826 - Died in Budget and Revenue

 
FISCAL IMPLICATIONS:
To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 2024.

2023-S3593A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3593--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 1, 2023
                                ___________
 
 Introduced  by Sen. HARCKHAM -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 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 60 to read as follows:
   60. 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01417-05-3
 S. 3593--A                          2

 
   (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  (li)  to  read  as
 follows:
 
 (LI) LEGAL SERVICES VETERANS TAX     AMOUNT OF CREDIT UNDER SUBDIVISION
 CREDIT UNDER SUBSECTION (PPP)        SIXTY OF SECTION TWO
                                      HUNDRED TEN-B
 
   §  3. Section 606 of the tax law is amended by adding a new subsection
 (ppp) to read as follows:
   (PPP) 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, 2024.

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