S T A T E O F N E W Y O R K
________________________________________________________________________
2298
2025-2026 Regular Sessions
I N A S S E M B L Y
January 16, 2025
___________
Introduced by M. of A. HAWLEY -- read once and referred to the Committee
on Environmental Conservation
AN ACT to amend the tax law, in relation to establishing a tax credit
for certain fishing and hunting fees paid by members of the United
States armed forces in active service
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 (bbb) to read as follows:
(BBB) HUNTING AND FISHING LICENSE FEE CREDIT. (1) ALLOWANCE AND AMOUNT
OF CREDIT. A TAXPAYER WHO IS A MEMBER OF THE UNITED STATES ARMED FORCES
IN ACTIVE SERVICE 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 NO EVENT
SHALL THE CREDIT PROVIDED IN THIS SUBSECTION BE ALLOWED IN EXCESS OF THE
TAXPAYER'S TAX FOR SUCH YEAR.
(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 or after January 1, 2027.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01153-01-5
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