S T A T E   O F   N E W   Y O R K
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                                  1667--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 12, 2017
                                ___________
 
 Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
   tee on Environmental Conservation -- recommitted to the  Committee  on
   Environmental  Conservation in accordance with Assembly Rule 3, sec. 2
   -- committee discharged, bill amended, ordered  reprinted  as  amended
   and recommitted to said committee

 AN  ACT  to  amend the tax law, in relation to allowing a tax credit for
   certain individuals obtaining hunting, fishing and trapping licenses
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The tax law is amended by adding a new section 44 to read
 as follows:
   § 44. SPORTSMAN EDUCATION INSTRUCTOR CREDIT. (A) A TAXPAYER THAT IS  A
 SPORTSMAN  EDUCATION  INSTRUCTOR  OR  AN  OWNER OF A SPORTSMAN EDUCATION
 INSTRUCTOR SHALL BE ELIGIBLE FOR A CREDIT AGAINST THE TAX IMPOSED  UNDER
 ARTICLE NINE-A OR TWENTY-TWO OF THIS CHAPTER, PURSUANT TO THE PROVISIONS
 REFERENCED IN SUBDIVISION (C) OF THIS SECTION.
   (B) A TAXPAYER WHO IS A RESIDENT OF THIS STATE AND WHO FULLY CERTIFIES
 AS  A SPORTSMAN EDUCATION INSTRUCTOR, ACCORDING TO THE GUIDELINES OF THE
 DEPARTMENT OF ENVIRONMENTAL EDUCATION AND WHO  RECORDS  TWENTY  OR  MORE
 HOURS  OF  INSTRUCTIONAL SERVICE PER YEAR FOR THREE CONSECUTIVE CALENDAR
 YEARS, IS ENTITLED TO RECEIVE A TAX CREDIT IN THE AMOUNT OF ALL FEES FOR
 ALL RESIDENT LICENSES, PRIVILEGES AND STAMPS PAID BY  SAID  TAXPAYER  TO
 OBTAIN  FISHING,  SMALL  GAME,  BIG GAME, BOWHUNTING, MUZZLE-LOADING AND
 TURKEY HUNTING LICENSES.
   (C) CROSS REFERENCES: FOR APPLICATION OF THE CREDIT PROVIDED  IN  THIS
 SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
   (1) ARTICLE 9-A: SECTION 210-B, SUBDIVISION 53.
   (2) ARTICLE 22: SECTION 606, SUBSECTION (III).
   §  2. Section 210-B of the tax law is amended by adding a new subdivi-
 sion 53 to read as follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02967-05-8
              

 A. 1667--A                          2
 
   53. SPORTSMAN EDUCATION INSTRUCTOR CREDIT. (A) ALLOWANCE OF CREDIT.  A
 TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT,  TO  BE COMPUTED AS PROVIDED IN
 SECTION FORTY-FOUR OF THIS CHAPTER, AGAINST  THE  TAX  IMPOSED  BY  THIS
 ARTICLE.
   (B)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR ANY TAXABLE YEAR MAY NOT REDUCE THE TAX DUE FOR SUCH  YEAR  TO  LESS
 THAN  THE  AMOUNT  PRESCRIBED  IN  PARAGRAPH  (D)  OF SUBDIVISION ONE OF
 SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF CRED-
 IT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES  THE  TAX
 TO  SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX BASED ON THE FIXED
 DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN  SUCH
 TAXABLE  YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
 REFUNDED IN ACCORDANCE WITH  THE  PROVISIONS  OF  SECTION  ONE  THOUSAND
 EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 SUBSECTION (C) OF SECTION ONE  THOUSAND  EIGHTY-EIGHT  OF  THIS  CHAPTER
 NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
   §  3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by adding a  new  clause  (xliv)  to  read  as
 follows:
 
 (XLIV) SPORTSMAN EDUCATION           AMOUNT OF CREDIT UNDER
 INSTRUCTOR CREDIT UNDER              SUBDIVISION FIFTY-THREE OF
 SUBSECTION (III)                     SECTION TWO HUNDRED TEN-B
   §  4. Section 606 of the tax law is amended by adding a new subsection
 (iii) to read as follows:
   (III) SPORTSMAN EDUCATION INSTRUCTOR CREDIT. (1) A TAXPAYER  SHALL  BE
 ALLOWED  A  CREDIT,  TO BE COMPUTED AS PROVIDED IN SECTION FORTY-FOUR OF
 THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
   (2) APPLICATION OF CREDIT. IF THE AMOUNT OF CREDIT ALLOWED UNDER  THIS
 SUBSECTION  FOR  ANY  TAXABLE  YEAR  EXCEEDS THE TAXPAYER'S TAX FOR SUCH
 YEAR, THE EXCESS WILL 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 WILL BE
 PAID THEREON.
   § 5. This act shall take effect immediately and shall  apply  only  to
 taxable years beginning on or after January 1, 2019.