| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 06, 2016 |
referred to investigations and government operations |
| Dec 11, 2015 |
print number 4961a |
| Dec 11, 2015 |
amend and recommit to investigations and government operations |
| Apr 24, 2015 |
referred to investigations and government operations |
Senate Bill S4961A
2015-2016 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
2015-S4961 - Details
2015-S4961 - Sponsor Memo
BILL NUMBER:S4961
TITLE OF BILL: An act to amend the tax law, in relation to creating a
tax credit for instructors of a hunting safety course
PURPOSE:
To provide a tax credit for instructors of a hunting safety course.
SUMMARY OF PROVISIONS:
Section 1 amends the tax law by adding a new subdivision (ccc) to
606 establishing a hunting safety course instructor tax credit equal
to $300.
Section 2 provides the effective date.
JUSTIFICATION:
Sportsman education teaches future sportsmen and sportswomen how to be
safe, responsible and ethical hunters and trappers. After successful
completion of the required course(s), students will receive a
certificate of qualification necessary for purchasing a first-time
sporting license. All courses are free and taught by DEC-certified
instructors. Sportsman education instructors volunteer their time to
teach these aspiring sportsmen and women about the safety,
2015-S4961 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
4961
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
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
subdivision (ccc) to read as follows:
(CCC) HUNTING SAFETY COURSE INSTRUCTOR TAX CREDIT. (1) FOR TAXABLE
YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN, 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.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09966-01-5
2015-S4961A (ACTIVE) - Details
2015-S4961A (ACTIVE) - Sponsor Memo
BILL NUMBER: S4961A
TITLE OF BILL : An act to amend the tax law, in relation to creating
a tax credit for instructors of a hunting safety course
PURPOSE :
To provide a tax credit for instructors of a hunting safety course
SUMMARY OF PROVISIONS :
Section 1 amends the tax law by adding a new subdivision (ccc) to §
606 establishing a hunting safety course instructor tax credit equal
to $300.
Section 2 provides the effective date.
JUSTIFICATION :
Sportsman education teaches future sportsmen and sportswomen how to be
safe, responsible and ethical hunters and trappers. After successful
completion of the required course(s), students will receive a
certificate of qualification necessary for purchasing a first-time
sporting license. All courses are free and taught by DEC-certified
instructors. Sportsman education instructors volunteer their time to
teach these aspiring sportsmen and women about the safety,
2015-S4961A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
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.
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