Bill Text: NY S01220 | 2019-2020 | General Assembly | Introduced

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Bill Title: Relates to creating a tax credit for instructors of a hunting safety course of up to $300.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S01220 Detail]

Download: New_York-2019-S01220-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          1220
                               2019-2020 Regular Sessions
                    IN SENATE
                                    January 11, 2019
                                       ___________
        Introduced  by  Sen. RITCHIE -- 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 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 (jjj) to read as follows:
     3    (jjj)  Hunting  safety  course  instructor tax credit. (1) For taxable
     4  years beginning on and after January first, two thousand twenty, a resi-
     5  dent 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.
                                                                   LBD01478-01-9