S T A T E   O F   N E W   Y O R K
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                                 8624--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            December 16, 2015
                               ___________

Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
  tee on Environmental Conservation -- recommitted to the  Committee  on
  Economic  Development  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 43 to read
as follows:
  S 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 (FFF).
  S  2. Section 210-B of the tax law is amended by adding a new subdivi-
sion 52 to read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05394-08-6

              

A. 8624--A                          2

  52. SPORTSMAN EDUCATION INSTRUCTOR CREDIT. (A) ALLOWANCE OF CREDIT.  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.
  (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.
  S  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 (FFF)                     SECTION TWO HUNDRED TEN-B
  S  4. Section 606 of the tax law is amended by adding a new subsection
(fff) to read as follows:
  (FFF) 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.
  S 5. This act shall take effect immediately and shall  apply  only  to
taxable years beginning on or after January 1, 2017.