NY State Senate Bill 2021-S3981A

Senate Bill S3981A

2021-2022 Legislative Session

Establishes a legal services veterans tax credit for attorneys who perform certain services for veterans and disabled veterans

download bill text pdf

Archive: Last Bill Status - In Senate Committee Finance 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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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 07, 2022	reported and committed to finance
Mar 02, 2022	print number 3981a
Mar 02, 2022	amend and recommit to budget and revenue
Jan 05, 2022	referred to budget and revenue
May 04, 2021	reported and committed to finance
Feb 01, 2021	referred to budget and revenue

Votes

- Mar 7, 2022 - Budget And Revenue Committee Vote
  S3981A
  
  7
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Budget And Revenue Committee Vote: Mar 7, 2022
      
      aye (7)
      
      Gounardes
      
      Kaminsky
      
      Krueger
      
      Liu
      
      Rath III
      
      Salazar
      
      Weik
  May 4, 2021 - Budget And Revenue Committee Vote
  S3981A
  
  7
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Budget And Revenue Committee Vote: May 4, 2021
      
      aye (7)
      
      Benjamin
      
      Kaminsky
      
      Krueger
      
      Liu
      
      Rath III
      
      Salazar
      
      Weik

Bill Amendments

Original

A (Active)

co-Sponsors

2021-S3981 - Details

Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S7826
2023-2024: S3593

2021-S3981 - Summary

Establishes a legal services veterans tax credit of up to $1,500 for any attorney who performs a minimum of fifty hours of pro bono legal services to a veteran or disabled veteran during a taxable year; provides that such services shall include, but not be limited to, veteran's benefits and appeals, military discharges and upgrades, public benefits, evictions and foreclosures, and consumer debt issues.

2021-S3981 - Sponsor Memo

                                
 
BILL NUMBER: S3981

SPONSOR: REICHLIN-MELNICK
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing a legal
services veterans tax credit for attorneys who perform certain civil
cases and services for veterans and disabled veterans

 
PURPOSE:

Establishes a legal services veterans tax credit for attorneys who
perform certain pro bono legal services for veterans and disabled veter-
ans.

 
SUMMARY OF PROVISIONS:

Sections one, two, and three of the bill amend sections of the tax law
as they relate to establishing a legal services veterans tax credit.
The bill defines eligible recipients as attorneys who perform a minimum
of fifty hours of pro bono legal services for civil cases to veterans,

provides the amount of the credit as $1,500 annually, and allows for a
carryover of the credit if not fully used in the year claimed.

Section four tasks the attorney general with promulgating rules and
regulations that define what services may qualify for the credit, as
well as procedures for screening and review of hour submissions by
attorneys. This section also tasks the commissioner of taxation and
finance with promulgating rules pertaining to the submission of qualify-
ing hours by attorneys.

Section five provides the effective date.

 
JUSTIFICATION:

After returning from deployment, our nation's veterans face many chal-
lenges when reintegrating into society. Many veterans face barriers to
receiving, or are unaware of VA health care benefits; they may face
mental health concerns that interfere with their ability to retain
employment, further affecting their financial health, family, and
personal lives. These issues and others contribute to the disturbing
trends:  11% of homeless individuals are veterans, 8% of all incarcerat-
ed individuals are veterans, and 14% of those who commit suicide are
veterans.

This bill will incentivize the provision of free legal assistance to
veterans, improving the ability of veterans-in-need to access legal
advice, representation, and support services to help them navigate and
resolve the issues that they face. This approach utilizes our current
legal workforce to support veterans and to ensure that they get the help
that they need.

 
LEGISLATIVE HISTORY:

2019-20: S7826 - referred to Budget and Revenue

 
FISCAL IMPLICATIONS:

To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 2020.

2021-S3981 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3981
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 1, 2021
                                ___________
 
 Introduced  by  Sen. REICHLIN-MELNICK -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue
 
 AN ACT to amend the  tax  law,  in  relation  to  establishing  a  legal
   services  veterans  tax credit for attorneys who perform certain civil
   cases and services for veterans and disabled veterans

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  210-B  of the tax law is amended by adding a new
 subdivision 55 to read as follows:
   55. LEGAL SERVICES VETERANS TAX CREDIT. (A) GENERAL. A TAXPAYER  SHALL
 BE  ALLOWED  A  CREDIT,  TO BE COMPUTED AS PROVIDED IN THIS SUBDIVISION,
 AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR ANY ATTORNEY WHO PERFORMS  A
 MINIMUM  OF  FIFTY HOURS OF PRO BONO LEGAL SERVICES FOR CIVIL CASES TO A
 VETERAN OR DISABLED VETERAN DURING A TAXABLE YEAR. SUCH  SERVICES  SHALL
 INCLUDE, BUT NOT BE LIMITED TO, VETERAN'S BENEFITS AND APPEALS, MILITARY
 DISCHARGES  AND  UPGRADES,  PUBLIC BENEFITS, EVICTIONS AND FORECLOSURES,
 AND CONSUMER DEBT ISSUES.
   (B) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS  SECTION  SHALL  NOT
 EXCEED ONE THOUSAND FIVE HUNDRED DOLLARS ANNUALLY.
   (C)  CARRYOVERS.  THE  CREDIT  ALLOWED  UNDER  THIS SUBDIVISION MAY BE
 CLAIMED AND IF NOT FULLY USED IN THE INITIAL YEAR FOR WHICH  THE  CREDIT
 IS  CLAIMED MAY BE CARRIED OVER, IN ORDER, TO EACH OF THE TEN SUCCEEDING
 TAXABLE YEARS. THE CREDIT AUTHORIZED BY THIS SUBDIVISION MAY NOT BE USED
 TO REDUCE THE TAX LIABILITY OF THE CREDIT CLAIMANT BELOW ZERO.
   (D) DEFINITIONS. AS USED IN  THIS  SUBDIVISION,  THE  FOLLOWING  TERMS
 SHALL HAVE THE FOLLOWING MEANINGS:
   (I)  "VETERAN"  SHALL  HAVE  THE  SAME MEANING AS SET FORTH IN SECTION
 EIGHTY-FIVE OF THE CIVIL SERVICE LAW.
   (II) "DISABLED VETERAN" SHALL HAVE THE SAME MEANING AS  SET  FORTH  IN
 SECTION EIGHTY-FIVE OF THE CIVIL SERVICE LAW.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD08366-01-1

 S. 3981                             2
 
   §  2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by adding a  new  clause  (xlvi)  to  read  as
 follows:
 
 (XLVI) LEGAL SERVICES VETERANS TAX   AMOUNT OF CREDIT UNDER SUBDIVISION
 CREDIT UNDER SUBSECTION (KKK)        FIFTY-FIVE OF SECTION TWO
                                      HUNDRED TEN-B

   §  3. Section 606 of the tax law is amended by adding a new subsection
 (kkk) to read as follows:
   (KKK) LEGAL SERVICES VETERANS TAX  CREDIT.  (1)  GENERAL.  A  TAXPAYER
 SHALL  BE  ALLOWED  A  CREDIT,  TO  BE  COMPUTED  AS  PROVIDED  IN  THIS
 SUBSECTION, AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR ANY ATTORNEY WHO
 PERFORMS A MINIMUM OF FIFTY HOURS OF PRO BONO LEGAL SERVICES  FOR  CIVIL
 CASES  TO  A  VETERAN  OR  DISABLED  VETERAN DURING A TAXABLE YEAR. SUCH
 SERVICES SHALL INCLUDE, BUT NOT BE LIMITED TO,  VETERAN'S  BENEFITS  AND
 APPEALS,  MILITARY  DISCHARGES  AND UPGRADES, PUBLIC BENEFITS, EVICTIONS
 AND FORECLOSURES, AND CONSUMER DEBT ISSUES.
   (2) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SUBSECTION SHALL NOT
 EXCEED ONE THOUSAND FIVE HUNDRED DOLLARS ANNUALLY.
   (3) CARRYOVERS. THE  CREDIT  ALLOWED  UNDER  THIS  SUBSECTION  MAY  BE
 CLAIMED  AND  IF NOT FULLY USED IN THE INITIAL YEAR FOR WHICH THE CREDIT
 IS CLAIMED MAY BE CARRIED OVER, IN ORDER, TO EACH OF THE TEN  SUCCEEDING
 TAXABLE  YEARS. THE CREDIT AUTHORIZED BY THIS SUBSECTION MAY NOT BE USED
 TO REDUCE THE TAX LIABILITY OF THE CREDIT CLAIMANT BELOW ZERO.
   (4) DEFINITIONS. AS USED IN THIS SUBSECTION, THE FOLLOWING TERMS SHALL
 HAVE THE FOLLOWING MEANINGS:
   (I) "VETERAN" SHALL HAVE THE SAME MEANING  AS  SET  FORTH  IN  SECTION
 EIGHTY-FIVE OF THE CIVIL SERVICE LAW.
   (II)  "DISABLED  VETERAN"  SHALL HAVE THE SAME MEANING AS SET FORTH IN
 SECTION EIGHTY-FIVE OF THE CIVIL SERVICE LAW.
   § 4. The attorney general shall promulgate  any  necessary  rules  and
 regulations  that  define which civil cases and services qualify for the
 credit, as well as procedures for  the  screening  and  review  of  hour
 submissions  by  attorneys.    The  commissioner of taxation and finance
 shall promulgate any necessary rules and regulations pertaining  to  the
 submission of qualifying hours by attorneys.
   § 5. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2021.

co-Sponsors

2021-S3981A (ACTIVE) - Details

Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S7826
2023-2024: S3593

2021-S3981A (ACTIVE) - Summary

2021-S3981A (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S3981A

SPONSOR: REICHLIN-MELNICK
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing a legal
services veterans tax credit for attorneys who perform certain civil
cases and services for veterans and disabled veterans

 
PURPOSE:

Establishes a legal services veterans tax credit for attorneys who
perform certain pro bono legal services for veterans and disabled veter-
ans.

 
SUMMARY OF PROVISIONS:

Sections one, two, and three of the bill amend sections of the tax law
as they relate to establishing a legal services veterans tax credit.
The bill defines eligible recipients as attorneys who perform a minimum
of fifty hours of pro bono legal services for civil cases to veterans,
provides the amount of the credit as $1,500 annually, and allows for a

carryover of the credit if not fully used in the year claimed.

Section four tasks the attorney general with promulgating rules and
regulations that define what services may qualify for the credit, as
well as procedures for screening and review of hour submissions by
attorneys. This section also tasks the commissioner of taxation and
finance with promulgating rules pertaining to the submission of qualify-
ing hours by attorneys.

Section five provides the effective date.

 
JUSTIFICATION:

After returning from deployment, our nation's veterans face many chal-
lenges when reintegrating into society. Many veterans face barriers to
receiving, or are unaware of VA health care benefits; they may face
mental health concerns that interfere with their ability to retain
employment, further affecting their financial health, family, and
personal lives. These issues and others contribute to the disturbing
trends:  11% of homeless individuals are veterans, 8% of all incarcerat-
ed individuals are veterans, and 14% of those who commit suicide are
veterans.

This bill will incentivize the provision of free legal assistance to
veterans, improving the ability of veterans-in-need to access legal
advice, representation, and support services to help them navigate and
resolve the issues that they face. This approach utilizes our current
legal workforce to support veterans and to ensure that they get the help
that they need.

 
LEGISLATIVE HISTORY:

2019-20: S7826 - referred to Budget and Revenue

 
FISCAL IMPLICATIONS:

To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 2020.

2021-S3981A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3981--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 1, 2021
                                ___________
 
 Introduced  by  Sens. REICHLIN-MELNICK, ADDABBO, BORRELLO, BROOKS, MYRIE
   -- read twice and ordered printed, and when printed to be committed to
   the Committee on Budget and Revenue -- recommitted to the Committee on
   Budget and Revenue in accordance with Senate Rule 6, sec. 8 -- commit-
   tee discharged, bill amended, ordered reprinted as amended and  recom-
   mitted to said committee
 
 AN  ACT  to  amend  the  tax  law,  in  relation to establishing a legal
   services veterans tax credit for attorneys who perform  certain  civil
   cases and services for veterans and disabled veterans
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 210-B of the tax law is amended  by  adding  a  new
 subdivision 55 to read as follows:
   55.  LEGAL SERVICES VETERANS TAX CREDIT. (A) GENERAL. A TAXPAYER SHALL
 BE ALLOWED A CREDIT, TO BE COMPUTED AS  PROVIDED  IN  THIS  SUBDIVISION,
 AGAINST  THE TAX IMPOSED BY THIS ARTICLE FOR ANY ATTORNEY WHO PERFORMS A
 MINIMUM OF FIFTY HOURS OF PRO BONO LEGAL SERVICES FOR CIVIL CASES  TO  A
 VETERAN  OR  DISABLED VETERAN DURING A TAXABLE YEAR. SUCH SERVICES SHALL
 INCLUDE, BUT NOT BE LIMITED TO, VETERAN'S BENEFITS AND APPEALS, MILITARY
 DISCHARGES AND UPGRADES, PUBLIC BENEFITS,  EVICTIONS  AND  FORECLOSURES,
 AND CONSUMER DEBT ISSUES.
   (B)  AMOUNT  OF  CREDIT. A CREDIT AUTHORIZED BY THIS SECTION SHALL NOT
 EXCEED ONE THOUSAND FIVE HUNDRED DOLLARS ANNUALLY.
   (C) CARRYOVERS. THE CREDIT  ALLOWED  UNDER  THIS  SUBDIVISION  MAY  BE
 CLAIMED  AND  IF NOT FULLY USED IN THE INITIAL YEAR FOR WHICH THE CREDIT
 IS CLAIMED MAY BE CARRIED OVER, IN ORDER, TO EACH OF THE TEN  SUCCEEDING
 TAXABLE YEARS. THE CREDIT AUTHORIZED BY THIS SUBDIVISION MAY NOT BE USED
 TO REDUCE THE TAX LIABILITY OF THE CREDIT CLAIMANT BELOW ZERO.
   (D)  DEFINITIONS.  AS  USED  IN  THIS SUBDIVISION, THE FOLLOWING TERMS
 SHALL HAVE THE FOLLOWING MEANINGS:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08366-02-2
 S. 3981--A                          2

 
   (I) "VETERAN" SHALL HAVE THE SAME MEANING  AS  SET  FORTH  IN  SECTION
 EIGHTY-FIVE OF THE CIVIL SERVICE LAW.
   (II)  "DISABLED  VETERAN"  SHALL HAVE THE SAME MEANING AS SET FORTH IN
 SECTION EIGHTY-FIVE OF THE CIVIL SERVICE LAW.
   § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax  law  is  amended  by adding a new clause (xlvi) to read as
 follows:

 (XLVI) LEGAL SERVICES VETERANS TAX   AMOUNT OF CREDIT UNDER SUBDIVISION
 CREDIT UNDER SUBSECTION (NNN)        FIFTY-FIVE OF SECTION TWO
                                      HUNDRED TEN-B
 
   § 3. Section 606 of the tax law is amended by adding a new  subsection
 (nnn) to read as follows:
   (NNN)  LEGAL  SERVICES  VETERANS  TAX  CREDIT. (1) GENERAL. A TAXPAYER
 SHALL  BE  ALLOWED  A  CREDIT,  TO  BE  COMPUTED  AS  PROVIDED  IN  THIS
 SUBSECTION, AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR ANY ATTORNEY WHO
 PERFORMS  A  MINIMUM OF FIFTY HOURS OF PRO BONO LEGAL SERVICES FOR CIVIL
 CASES TO A VETERAN OR DISABLED  VETERAN  DURING  A  TAXABLE  YEAR.  SUCH
 SERVICES  SHALL  INCLUDE,  BUT NOT BE LIMITED TO, VETERAN'S BENEFITS AND
 APPEALS, MILITARY DISCHARGES AND UPGRADES,  PUBLIC  BENEFITS,  EVICTIONS
 AND FORECLOSURES, AND CONSUMER DEBT ISSUES.
   (2) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SUBSECTION SHALL NOT
 EXCEED ONE THOUSAND FIVE HUNDRED DOLLARS ANNUALLY.
   (3)  CARRYOVERS.  THE  CREDIT  ALLOWED  UNDER  THIS  SUBSECTION MAY BE
 CLAIMED AND IF NOT FULLY USED IN THE INITIAL YEAR FOR WHICH  THE  CREDIT
 IS  CLAIMED MAY BE CARRIED OVER, IN ORDER, TO EACH OF THE TEN SUCCEEDING
 TAXABLE YEARS. THE CREDIT AUTHORIZED BY THIS SUBSECTION MAY NOT BE  USED
 TO REDUCE THE TAX LIABILITY OF THE CREDIT CLAIMANT BELOW ZERO.
   (4) DEFINITIONS. AS USED IN THIS SUBSECTION, THE FOLLOWING TERMS SHALL
 HAVE THE FOLLOWING MEANINGS:
   (I)  "VETERAN"  SHALL  HAVE  THE  SAME MEANING AS SET FORTH IN SECTION
 EIGHTY-FIVE OF THE CIVIL SERVICE LAW.
   (II) "DISABLED VETERAN" SHALL HAVE THE SAME MEANING AS  SET  FORTH  IN
 SECTION EIGHTY-FIVE OF THE CIVIL SERVICE LAW.
   §  4.  The  attorney  general shall promulgate any necessary rules and
 regulations that define which civil cases and services qualify  for  the
 credit,  as  well  as  procedures  for  the screening and review of hour
 submissions by attorneys.   The commissioner  of  taxation  and  finance
 shall  promulgate  any necessary rules and regulations pertaining to the
 submission of qualifying hours by attorneys.
   § 5. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2022.

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Senate Bill S3981A

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Sponsored By

Archive: Last Bill Status - In Senate Committee Finance Committee

Bill Amendments

co-Sponsors

2021-S3981 - Details

2021-S3981 - Summary

2021-S3981 - Sponsor Memo

2021-S3981 - Bill Text download pdf

co-Sponsors

2021-S3981A (ACTIVE) - Details

2021-S3981A (ACTIVE) - Summary

2021-S3981A (ACTIVE) - Sponsor Memo

2021-S3981A (ACTIVE) - Bill Text download pdf

Comments