NY State Senate Bill 2023-S4553

Senate Bill S4553

2023-2024 Legislative Session

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

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Current Bill Status - In Senate Committee Investigations And Government Operations 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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to investigations and government operations
Feb 10, 2023	referred to investigations and government operations

co-Sponsors

2023-S4553 (ACTIVE) - Details

See Assembly Version of this Bill:: A4385
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S6690, A10064
2017-2018: S2166, A729
2019-2020: S1317, A2087
2021-2022: S3747, A5211

2023-S4553 (ACTIVE) - Summary

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

2023-S4553 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S4553

SPONSOR: HELMING
 
TITLE OF BILL:

An act to amend the tax law, in relation to a credit for hunting and
fishing license fees for volunteer firefighters and volunteer ambulance
workers

 
PURPOSE:

To provide a tax credit to volunteer firefighters and volunteer ambu-
lance workers for hunting and fishing license fees.

 
SUMMARY OF PROVISIONS:

Section 1: Grants a tax credit to volunteer firefighters and volunteer
ambulance workers for the fee for fishing licenses as well as small and
big game hunting licenses. Also establishes that any excess from such
tax credit may be carried over to following years.

Section 2: Provides the effective date.

 
JUSTIFICATION:

Volunteer firefighters and volunteer ambulance workers contribute their
time, often while risking their own safety, to provide a vital service
for their communities, and all of this is done without any compensation.
In a recently released report, FASNY found that volunteer firefighters
save New Yorkers approximately $3 billion annually. Providing a tax
credit for fishing, small game and big game hunting license fees for
these heroes and volunteers is a small but meaningful way of showing our
appreciation, especially when compared to the magnitude of the services
and safety they provide.

 
LEGISLATIVE HISTORY:

2021-22: S.3747 Referred to Investigations and Government
Operations/A.5211 Referred to Environmental Conservation

2019-20: S.1317 Referred to Investigations and Government Operations

2017-18: S.2166 Referred to Investigations and Government Operations

2016: S.6690-A Referred to Environmental Conservation

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2023-S4553 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4553
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 10, 2023
                                ___________
 
 Introduced  by  Sen. HELMING -- 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 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  THE
 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.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on and after January 1, 2024.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09045-01-3

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Senate Bill S4553

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Sponsored By

Pamela Helming