NY State Senate Bill 2017-S184A

Senate Bill S184A

2017-2018 Legislative Session

Allows a tax credit for certain individuals obtaining hunting, fishing and trapping licenses

download bill text pdf

Archive: Last 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 24, 2018	print number 184a
Jan 24, 2018	amend and recommit to investigations and government operations
Jan 03, 2018	referred to investigations and government operations
Jan 04, 2017	referred to investigations and government operations

Bill Amendments

Original

A (Active)

2017-S184 - Details

See Assembly Version of this Bill:: A1667
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Add §44, amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S6038
2013-2014: S1112
2015-2016: S3910, A8624

2017-S184 - Summary

Allows a tax credit for certain individuals obtaining hunting, fishing and trapping licenses.

2017-S184 - Sponsor Memo

                                 BILL NUMBER:  S184

 TITLE OF BILL :

An act to amend the tax law, in relation to allowing a tax credit for
certain individuals obtaining hunting, fishing and trapping licenses

 PURPOSE :

This legislation would amend the tax law to allow certified DEC
Sportsman Education Instructors to receive a tax credit for the amount
of all fees paid for all resident licenses, privileges or stamps that
apply to fishing, small game, big game, bow hunting, muzzle-loading or
turkey hunting activities.

 SUMMARY OF PROVISIONS :

This bill would amend the Tax Law to entitle DEC instructors to
receive a tax credit for fees paid for a license, privilege or stamp
that applies to fishing, small game, big game, bow hunting,
muzzle-loading or turkey hunting, in years which they record 20 or
more hours of service, and only if they have volunteered for the past
three consecutive years.

 JUSTIFICATION :

Currently, these instructors have to go through a certification
process and then volunteer countless hours of time without
compensation for their hard work. These instructors have a passion for
their sport and have graciously volunteered their time to help prevent
fatalities and reduce injuries associated with hunting.  Additionally,
instructors are often required to supply their own props or materials
all without reimbursement. Providing a tax credit for fees paid for
fish and game licenses to these instructors is the least we can do to
thank them for their continued service to the State of New York.
Instructors are required to complete education time and activity
records for each course they teach, so such records could easily be
used to determine an instructor's eligibility for the free license.

 LEGISLATIVE HISTORY :

S.3910-B of 2015-16 referred to Environmental Conservation;
S.1112-A of 2013-14 referred to Environmental Conservation;
S.6038/A.9252 of 2011-12 Referred to Environmental Conservation

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
Immediately, but to taxable years beginning on or after January 1st,
2018.

2017-S184 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    184
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced by Sen. MARCHIONE -- 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 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 43 to read
 as follows:
   § 43. 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 52.
   (2) ARTICLE 22: SECTION 606, SUBSECTION (HHH).
   §  2. Section 210-B of the tax law is amended by adding a new subdivi-
 sion 52 to read as follows:
   52. SPORTSMAN EDUCATION INSTRUCTOR CREDIT. (A) ALLOWANCE OF CREDIT.  A
 TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT,  TO  BE COMPUTED AS PROVIDED IN
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD02967-01-7

 S. 184                              2
 
 SECTION FORTY-THREE 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  (xliii)  to  read  as
 follows:
 
 (XLIII) SPORTSMAN EDUCATION          AMOUNT OF CREDIT UNDER
 INSTRUCTOR CREDIT UNDER              SUBDIVISION FIFTY-TWO OF
 SUBSECTION (HHH)                     SECTION TWO HUNDRED TEN-B
   §  4. Section 606 of the tax law is amended by adding a new subsection
 (hhh) to read as follows:
   (HHH) SPORTSMAN EDUCATION INSTRUCTOR CREDIT. (1) A TAXPAYER  SHALL  BE
 ALLOWED  A  CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-THREE 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, 2018.

2017-S184A (ACTIVE) - Details

See Assembly Version of this Bill:: A1667
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Add §44, amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S6038
2013-2014: S1112
2015-2016: S3910, A8624

2017-S184A (ACTIVE) - Summary

Allows a tax credit for certain individuals obtaining hunting, fishing and trapping licenses.

2017-S184A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S184A         REVISED MEMO 02/16/2018

SPONSOR: MARCHIONE
 
TITLE OF BILL:  An act to amend the tax law, in relation to allowing a
tax credit for certain individuals obtaining hunting, fishing and trap-
ping licenses

 
PURPOSE:

This legislation would amend the tax law to allow certified DEC Sports-
man Education Instructors to receive a tax credit for the amount of all
fees paid for all resident licenses, privileges or stamps that apply to
fishing, small game, big game, bow hunting, muzzle-loading or turkey
hunting activities.

 
SUMMARY OF PROVISIONS:

This bill would amend the Tax Law to entitle DEC instructors to receive
a tax credit for fees paid for a license, privilege or stamp that
applies to fishing, small game, big game, bow hunting, muzzle-loading or
turkey hunting, in years which they record 20 or more hours of service,

and only if they have volunteered for the past three consecutive years.

 
JUSTIFICATION:

Currently, these instructors have to go through a certification process
and then volunteer countless hours of time without compensation for
their hard work. These instructors have a passion for their sport and
have graciously volunteered their time to help prevent fatalities and
reduce injuries associated with hunting.  Additionally, instructors are
often required to supply their own props or materials all without
reimbursement. Providing a tax credit for fees paid for fish and game
licenses to these instructors is the least we can do to thank them for
their continued service to the State of New York. Instructors are
required to complete education time and activity records for each course
they teach, so such records could easily be used to determine an
instructor's eligibility for the free license.

 
LEGISLATIVE HISTORY:

S.3910-B of 2015-16 referred to Environmental Conservation;
S.1112-A of 2013-14 referred to Environmental Conservation;
S.6038/A.9252 of 2011-12 Referred to Environmental Conservation

 
FISCAL IMPLICATIONS:

According to the Department of Taxation and Finance, this bill would
"reduce revenues by a minimal amount annually starting in the 2018-19
fiscal year".

 
EFFECTIVE DATE:
Immediately, but to taxable years beginning on or after January 1st,
2019.

2017-S184A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  184--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced by Sen. MARCHIONE -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment  Operations -- recommitted to the Committee on Investigations and
   Government Operations in accordance with Senate  Rule  6,  sec.  8  --
   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).
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD02967-04-8

 S. 184--A                           2
 
   § 2. Section 210-B of the tax law is amended by adding a new  subdivi-
 sion 53 to read as follows:
   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.

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