Senate Bill S4471

2023-2024 Legislative Session

Creates a tax credit for instructors of a hunting safety course

download bill text pdf

Sponsored By

Current 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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2023-S4471 (ACTIVE) - Details

See Assembly Version of this Bill:
A3873
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
2017-2018: S1926, A7596
2019-2020: S1220, A3680
2021-2022: S2244, A218

2023-S4471 (ACTIVE) - Summary

Relates to creating a tax credit for instructors of a hunting safety course of up to $300.

2023-S4471 (ACTIVE) - Sponsor Memo

2023-S4471 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4471
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 9, 2023
                                ___________
 
 Introduced  by  Sen.  STEC  --  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 (ooo) to read as follows:
   (OOO)  HUNTING  SAFETY  COURSE  INSTRUCTOR TAX CREDIT. (1) FOR TAXABLE
 YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FOUR,  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.
                                                            LBD07061-01-3

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