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A02067 Summary:

BILL NOA02067
 
SAME ASSAME AS S02648
 
SPONSORHawley
 
COSPNSRBarclay, Brabenec, McDonough, Palmesano, Jensen, Angelino, Gallahan, Lawler, Lemondes, DeStefano, Durso, Smullen
 
MLTSPNSRDiPietro
 
Amd 606, Tax L
 
Provides a personal income tax credit in the amount of any fishing and/or hunting fees paid by members of the United States armed forces in active service.
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A02067 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          2067
 
                               2021-2022 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 14, 2021
                                       ___________
 
        Introduced  by  M. of A. HAWLEY, BARCLAY, BRABENEC, McDONOUGH, PALMESANO
          -- read once and referred to the Committee on Environmental  Conserva-
          tion
 
        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:
 
     1    Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
     2  subsection (kkk) to read as follows:
     3    (kkk) Hunting and fishing license fee credit. (1) Allowance and amount
     4  of  credit. A taxpayer who is a member of the United States armed forces
     5  in active service may claim a tax credit against the tax imposed by this
     6  article in the amount of  any  fees  paid  for  hunting  and/or  fishing
     7  licenses,  privileges,  tags, and permits issued pursuant to title seven
     8  of article eleven of the environmental conservation  law.  In  no  event
     9  shall the credit provided in this subsection be allowed in excess of the
    10  taxpayer's tax for such year.
    11    (2)  Application  of  credit. If the amount of the credit shall exceed
    12  the taxpayer's tax for such year the excess shall be carried over to the
    13  following year or years, and may be deducted from the taxpayer's tax for
    14  such year or years.
    15    § 2. This act shall take effect immediately and shall apply to taxable
    16  years beginning on or after January 1, 2023.
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02160-01-1
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