Senate Bill S6690A

2015-2016 Legislative Session

Provides a tax credit for the cost of fishing and hunting licenses issued to volunteer firefighters and ambulance workers

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Environmental Conservation 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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Bill Amendments

co-Sponsors

2015-S6690 - Details

See Assembly Version of this Bill:
A10064
Current Committee:
Senate Environmental Conservation
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S2166, A729
2019-2020: S1317, A2087
2021-2022: S3747, A5211
2023-2024: S4553, A4385

2015-S6690 - Summary

Provides a tax credit for the cost of fishing and hunting licenses issued to volunteer firefighters and ambulance workers.

2015-S6690 - Sponsor Memo

2015-S6690 - Bill Text download pdf

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

                                  6690

                            I N  S E N A T E

                            February 5, 2016
                               ___________

Introduced  by  Sen.  SERINO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Environmental Conservation

AN ACT to amend the environmental conservation law, in relation to waiv-
  ing hunting and fishing license fees for  volunteer  firefighters  and
  volunteer ambulance workers

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 2  of  section  11-0715  of  the  environmental
conservation law, as amended by section 4 of part R of chapter 58 of the
laws of 2013, is amended to read as follows:
  2.  A  member  of  the  Shinnecock  tribe or the Poospatuck tribe or a
member of the six nations, residing on any reservation wholly or  partly
within  the  state,  is  entitled  to  receive  free of charge a fishing
license, a hunting  license,  a  muzzle-loading  privilege,  a  trapping
license,  and  a  bowhunting privilege; a resident of the state who is a
member of the United States armed forces in active service  who  is  not
stationed  within  the  state and has not been herein longer than thirty
days on leave or furlough, is entitled to receive free of charge a fish-
ing license, a hunting license, and a trapping license;  a  resident  of
the  state who is an active member of the organized militia of the state
of New York as defined by section  one  of  the  military  law,  or  the
reserve components of the armed forces of the United States, and exclud-
ing members of the inactive national guard and individual ready reserve,
is  entitled  to  receive  free  of  charge a fishing license, a hunting
license, and a  trapping  license;  A  VOLUNTEER  AMBULANCE  WORKER,  AS
DEFINED  IN  SUBDIVISION ONE OF SECTION THREE OF THE VOLUNTEER AMBULANCE
WORKERS' BENEFIT LAW, OR A VOLUNTEER FIREMAN, AS DEFINED IN  SUBDIVISION
ONE  OF  SECTION  THREE  OF  THE VOLUNTEER FIREFIGHTERS' BENEFIT LAW, IS
ENTITLED TO RECEIVE FREE OF CHARGE A FISHING LICENSE, AND  A  SMALL  AND
BIG  GAME  LICENSE; and a resident who is blind is entitled to receive a
fishing license free of charge. For the purposes of this  subdivision  a
person  is  blind  only  if either: (a) his or her central visual acuity
does not exceed 20/200 in the better eye with correcting lenses, or  (b)
his  or her visual acuity is greater than 20/200 but is accompanied by a

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

co-Sponsors

2015-S6690A (ACTIVE) - Details

See Assembly Version of this Bill:
A10064
Current Committee:
Senate Environmental Conservation
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S2166, A729
2019-2020: S1317, A2087
2021-2022: S3747, A5211
2023-2024: S4553, A4385

2015-S6690A (ACTIVE) - Summary

Provides a tax credit for the cost of fishing and hunting licenses issued to volunteer firefighters and ambulance workers.

2015-S6690A (ACTIVE) - Sponsor Memo

2015-S6690A (ACTIVE) - Bill Text download pdf

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

                                 6690--A

                            I N  S E N A T E

                            February 5, 2016
                               ___________

Introduced  by  Sens.  SERINO, AKSHAR -- read twice and ordered printed,
  and when printed to be committed to  the  Committee  on  Environmental
  Conservation  -- committee discharged, bill amended, ordered reprinted
  as amended and recommitted to said committee

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.
                                                           LBD05105-03-6


              

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