S T A T E   O F   N E W   Y O R K
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                                 4961--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             April 24, 2015
                               ___________

Introduced  by  Sen. RITCHIE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

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 (ccc) to read as follows:
  (CCC) HUNTING SAFETY COURSE INSTRUCTOR TAX  CREDIT.  (1)  FOR  TAXABLE
YEARS  BEGINNING  ON  AND  AFTER  JANUARY FIRST, TWO THOUSAND SIXTEEN, 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 A HUSBAND AND WIFE WHO FILE A JOINT RETURN AND  WHO
BOTH  INDIVIDUALLY  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.
  S 2. This act shall take effect immediately.

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

                                                           LBD09966-02-5