Assembly Bill A10064

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  10064

                          I N  A S S E M B L Y

                              May 10, 2016
                               ___________

Introduced  by M. of A. GUNTHER -- read once and referred to the Commit-
  tee on Environmental Conservation

AN ACT to amend the tax law, in relation to a  credit  for  hunting  and
  fishing  license  fees  for volunteer firefighters and volunteer ambu-
  lance workers

  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 (e-3) to read as follows:
  (E-3) VOLUNTEER FIREFIGHTERS' AND AMBULANCE WORKERS' HUNTING AND FISH-
ING LICENSE FEE CREDIT. (1) ALLOWANCE AND AMOUNT OF CREDIT.  A  RESIDENT
TAXPAYER  WHO  SERVES  AS  AN ACTIVE VOLUNTEER FIREFIGHTER AS DEFINED IN
SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTEEN OF THE GENERAL  MUNICIPAL
LAW  OR  AS A VOLUNTEER AMBULANCE WORKER AS DEFINED IN SUBDIVISION FOUR-
TEEN OF SECTION TWO HUNDRED NINETEEN-K OF THE GENERAL MUNICIPAL LAW, AND
WHO HAS SERVED AS SUCH FOR THE PREVIOUS TWELVE CONSECUTIVE  MONTHS,  MAY
CLAIM A TAX CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE IN THE AMOUNT
OF  ANY  FEES PAID FOR HUNTING AND/OR FISHING LICENSES, PRIVILEGES, TAGS
AND PERMITS ISSUED PURSUANT TO TITLE SEVEN OF  ARTICLE  ELEVEN  OF  THIS
ENVIRONMENTAL CONSERVATION LAW. IN ORDER TO RECEIVE THIS CREDIT A VOLUN-
TEER FIREFIGHTER OR VOLUNTEER AMBULANCE WORKER MUST HAVE BEEN ACTIVE FOR
THE ENTIRE TAXABLE YEAR FOR WHICH THE CREDIT IS SOUGHT.
  (2)  APPLICATION  OF  CREDIT. IF THE AMOUNT OF THE CREDIT SHALL EXCEED
THE TAXPAYER'S TAX FOR SUCH YEAR THE EXCESS SHALL BE CARRIED OVER TO THE
FOLLOWING YEAR OR YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR
SUCH YEAR OR YEARS.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2017.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05105-04-6