STATE OF NEW YORK
2021-2022 Regular Sessions
January 14, 2021
Introduced by M. of A. HAWLEY, BARCLAY, BRABENEC, McDONOUGH, PALMESANO
-- read once and referred to the Committee on Environmental Conserva-
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.