Bill Text: NY S01926 | 2017-2018 | General Assembly | Amended

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Bill Title: Relates to creating a tax credit for instructors of a hunting safety course approved by the commissioner of environmental conservation of up to $300.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-02-23 - PRINT NUMBER 1926A [S01926 Detail]

Download: New_York-2017-S01926-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         1926--A
                               2017-2018 Regular Sessions
                    IN SENATE
                                    January 11, 2017
                                       ___________
        Introduced  by  Sen. RITCHIE -- 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 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:
     1    Section  1.  Section  606  of  the  tax law is amended by adding a new
     2  subsection (ccc) to read as follows:
     3    (ccc) Hunting safety course instructor tax  credit.  (1)  For  taxable
     4  years  beginning  on  and  after January first, two thousand nineteen, a
     5  resident taxpayer who serves as an active instructor of a hunting safety
     6  course approved by the commissioner of environmental conservation  shall
     7  be  allowed  a  credit  against the tax imposed by this article equal to
     8  three hundred dollars. In order to receive this credit an instructor  of
     9  a  hunting  safety  course  must have been active for the entire taxable
    10  year for which the credit is sought.
    11    (2) In the case of spouses who file a joint return and who both  indi-
    12  vidually qualify for the credit under this subsection, the amount of the
    13  credit allowed shall be six hundred dollars.
    14    (3)  If the amount of the credit allowed under this subsection for any
    15  taxable year shall exceed the taxpayer's tax for such year,  the  excess
    16  shall  be treated as an overpayment of tax to be credited or refunded in
    17  accordance with the provisions of section six hundred eighty-six of this
    18  article, provided, however, that no interest shall be paid thereon.
    19    (4) Any taxpayer claiming this  credit  must  maintain  proof  of  the
    20  existence of such class for at least five years from the date the credit
    21  was  claimed. Failure to produce such proof upon audit or request by the
    22  department shall be publishable by a fine equal to the total  amount  of
    23  credit received by the taxpayer pursuant to this subsection.
    24    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07617-02-8