STATE OF NEW YORK
________________________________________________________________________
4553
2023-2024 Regular Sessions
IN SENATE
February 10, 2023
___________
Introduced by Sen. HELMING -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to a credit for hunting and
fishing license fees for volunteer firefighters and volunteer ambu-
lance workers
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 (e-3) to read as follows:
3 (e-3) Volunteer firefighters' and ambulance workers' hunting and fish-
4 ing license fee credit. (1) Allowance and amount of credit. A resident
5 taxpayer who serves as an active volunteer firefighter as defined in
6 subdivision one of section two hundred fifteen of the general municipal
7 law or as a volunteer ambulance worker as defined in subdivision four-
8 teen of section two hundred nineteen-k of the general municipal law, and
9 who has served as such for the previous twelve consecutive months, may
10 claim a tax credit against the tax imposed by this article in the amount
11 of any fees paid for hunting and/or fishing licenses, privileges, tags
12 and permits issued pursuant to title seven of article eleven of the
13 environmental conservation law. In order to receive this credit a volun-
14 teer firefighter or volunteer ambulance worker must have been active for
15 the entire taxable year for which the credit is sought.
16 (2) Application of credit. If the amount of the credit shall exceed
17 the taxpayer's tax for such year the excess shall be carried over to the
18 following year or years, and may be deducted from the taxpayer's tax for
19 such year or years.
20 § 2. This act shall take effect immediately and shall apply to taxable
21 years beginning on and after January 1, 2024.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09045-01-3
