Establishes a legal services veterans tax credit of up to $1,500 for any attorney who performs a minimum of fifty hours of pro bono legal services to a veteran or disabled veteran during a taxable year; provides that such services shall include, but not be limited to, veteran's benefits and appeals, military discharges and upgrades, public benefits, evictions and foreclosures, and consumer debt issues.
STATE OF NEW YORK
________________________________________________________________________
4612
2023-2024 Regular Sessions
IN ASSEMBLY
February 17, 2023
___________
Introduced by M. of A. JEAN-PIERRE -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a legal
services veterans tax credit for attorneys who perform certain civil
cases and services for veterans and disabled veterans
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 210-B of the tax law is amended by adding a new
2 subdivision 59 to read as follows:
3 59. Legal services veterans tax credit. (a) General. A taxpayer shall
4 be allowed a credit, to be computed as provided in this subdivision,
5 against the tax imposed by this article for any attorney who performs a
6 minimum of fifty hours of pro bono legal services for civil cases to a
7 veteran or disabled veteran during a taxable year. Such services shall
8 include, but not be limited to, veteran's benefits and appeals, military
9 discharges and upgrades, public benefits, evictions and foreclosures,
10 and consumer debt issues.
11 (b) Amount of credit. A credit authorized by this section shall not
12 exceed one thousand five hundred dollars annually.
13 (c) Carryovers. The credit allowed under this subdivision may be
14 claimed and if not fully used in the initial year for which the credit
15 is claimed may be carried over, in order, to each of the ten succeeding
16 taxable years. The credit authorized by this subdivision may not be used
17 to reduce the tax liability of the credit claimant below zero.
18 (d) Definitions. As used in this subdivision, the following terms
19 shall have the following meanings:
20 (i) "Veteran" shall have the same meaning as set forth in section
21 eighty-five of the civil service law.
22 (ii) "Disabled veteran" shall have the same meaning as set forth in
23 section eighty-five of the civil service law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01417-01-3
A. 4612 2
1 § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
2 of the tax law is amended by adding a new clause (xxx) to read as
3 follows:
4 (xxx) Legal services veterans taxAmount of credit under subdivision
5 credit under subsection (ooo)fifty-nine of section two
6 hundred ten-B
7 § 3. Section 606 of the tax law is amended by adding a new subsection
8 (ooo) to read as follows:
9 (ooo) Legal services veterans tax credit. (1) General. A taxpayer
10 shall be allowed a credit, to be computed as provided in this
11 subsection, against the tax imposed by this article for any attorney who
12 performs a minimum of fifty hours of pro bono legal services for civil
13 cases to a veteran or disabled veteran during a taxable year. Such
14 services shall include, but not be limited to, veteran's benefits and
15 appeals, military discharges and upgrades, public benefits, evictions
16 and foreclosures, and consumer debt issues.
17 (2) Amount of credit. A credit authorized by this subsection shall not
18 exceed one thousand five hundred dollars annually.
19 (3) Carryovers. The credit allowed under this subsection may be
20 claimed and if not fully used in the initial year for which the credit
21 is claimed may be carried over, in order, to each of the ten succeeding
22 taxable years. The credit authorized by this subsection may not be used
23 to reduce the tax liability of the credit claimant below zero.
24 (4) Definitions. As used in this subsection, the following terms shall
25 have the following meanings:
26 (i) "Veteran" shall have the same meaning as set forth in section
27 eighty-five of the civil service law.
28 (ii) "Disabled veteran" shall have the same meaning as set forth in
29 section eighty-five of the civil service law.
30 § 4. The attorney general shall promulgate any necessary rules and
31 regulations that define which civil cases and services qualify for the
32 credit, as well as procedures for the screening and review of hour
33 submissions by attorneys. The commissioner of taxation and finance
34 shall promulgate any necessary rules and regulations pertaining to the
35 submission of qualifying hours by attorneys.
36 § 5. This act shall take effect immediately and shall apply to taxable
37 years beginning on or after January 1, 2023.
