NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A3873
SPONSOR: Gunther TITLE OF BILL:
An act to amend the tax law, in relation to creating a tax credit for
instructors of a hunting safety course
PURPOSE:
To provide a tax credit for instructors of a hunting safety course
SUMMARY OF PROVISIONS:
Section 1 amends the tax law to establish a hunting safety course
instructor tax credit equal to $300.
Section 2 provides the effective date.
JUSTIFICATION:
Sportsman education teaches future sportsmen and sportswomen how to be
safe, responsible and ethical hunters and trappers. After successful
completion of the required course(s), students will receive a certif-
icate of qualification necessary for purchasing a first-time sporting
license. All courses are free and taught by DEC-certified instructors.
Sportsman education instructors volunteer their time to teach these
aspiring sportsmen and women about the safety, responsibility and ethics
of hunting and trapping, and help keep these valued traditions alive
today.
Clearly, the availability of sportsman education classes is contingent
on the readiness of certified instructors. Similarly, the proliferation
of sporting licenses depends on the goodwill of these volunteers.
Requirements of certification are extensive, and include the completion
of instructor training and apprenticeship, teaching at least one course
per year, and attending a refresher course every two years.
This bill creates a $300 tax credit for instructors of a hunting safety'
course. By incentivizing the teaching of hunting safety courses, New
York will encourage more sports men and women to become certified hunt-
ing safety course instructors, while promoting safe, responsible and
ethical hunters and trappers. This bill will not only benefit the volun-
teer instructors, but help to ensure safe and ethical practices among
sportsmen and sportswomen throughout the state.
LEGISLATIVE HISTORY:
2021-22: A218 referred to Ways & Means/S2244 referred to Government
Operations
2019-20: A3680 referred to Ways & Means/S1220 referred to Government
Operations
2017-18: A7596 referred to Ways & Means
2016: S.4961-A
FISCAL IMPLICATIONS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
3873
2023-2024 Regular Sessions
IN ASSEMBLY
February 8, 2023
___________
Introduced by M. of A. GUNTHER -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to creating a tax credit for
instructors of a hunting safety course
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 606 of the tax law is amended by adding a new
2 subsection (ooo) to read as follows:
3 (ooo) Hunting safety course instructor tax credit. (1) For taxable
4 years beginning on and after January first, two thousand twenty-four, a
5 resident taxpayer who serves as an active instructor of a hunting safety
6 course approved by the commissioner of environmental conservation shall
7 be allowed a credit against the tax imposed by this article equal to
8 three hundred dollars. In order to receive this credit an instructor of
9 a hunting safety course must have been active for the entire taxable
10 year for which the credit is sought.
11 (2) In the case of spouses who file a joint return and who both indi-
12 vidually qualify for the credit under this subsection, the amount of the
13 credit allowed shall be six hundred dollars.
14 (3) If the amount of the credit allowed under this subsection for any
15 taxable year shall exceed the taxpayer's tax for such year, the excess
16 shall be treated as an overpayment of tax to be credited or refunded in
17 accordance with the provisions of section six hundred eighty-six of this
18 article, provided, however, that no interest shall be paid thereon.
19 (4) Any taxpayer claiming this credit must maintain proof of the
20 existence of such class for at least five years from the date the credit
21 was claimed. Failure to produce such proof upon audit or request by the
22 department shall be publishable by a fine equal to the total amount of
23 credit received by the taxpayer pursuant to this subsection.
24 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07061-01-3
