S T A T E O F N E W Y O R K
________________________________________________________________________
1667--A
2017-2018 Regular Sessions
I N A S S E M B L Y
January 12, 2017
___________
Introduced by M. of A. WOERNER -- read once and referred to the Commit-
tee on Environmental Conservation -- recommitted to the Committee on
Environmental Conservation 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 44 to read
as follows:
§ 44. 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 53.
(2) ARTICLE 22: SECTION 606, SUBSECTION (III).
§ 2. Section 210-B of the tax law is amended by adding a new subdivi-
sion 53 to read as follows:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02967-05-8
A. 1667--A 2
53. SPORTSMAN EDUCATION INSTRUCTOR CREDIT. (A) ALLOWANCE OF CREDIT. A
TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN
SECTION FORTY-FOUR 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.
§ 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xliv) to read as
follows:
(XLIV) SPORTSMAN EDUCATION AMOUNT OF CREDIT UNDER
INSTRUCTOR CREDIT UNDER SUBDIVISION FIFTY-THREE OF
SUBSECTION (III) SECTION TWO HUNDRED TEN-B
§ 4. Section 606 of the tax law is amended by adding a new subsection
(iii) to read as follows:
(III) SPORTSMAN EDUCATION INSTRUCTOR CREDIT. (1) A TAXPAYER SHALL BE
ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-FOUR 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.
§ 5. This act shall take effect immediately and shall apply only to
taxable years beginning on or after January 1, 2019.