STATE OF NEW YORK

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4961
2015-2016 Regular Sessions

IN SENATE
April 24, 2015
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Introduced by Sen. RITCHIE -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to creating a
instructors of a hunting safety course

tax

credit

for

The People of the State of New York, represented in Senate and Assembly, do enact as follows:
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Section 1. Section 606 of the tax law is amended by adding a new

subdivision (ccc) to read as follows:
(ccc) Hunting safety course instructor tax credit. (1) For taxable
years beginning on and after January first, two thousand fifteen, a
resident taxpayer who serves as an active instructor of a hunting safety
course approved by the commissioner of environmental conservation shall
be allowed a credit against the tax imposed by this article equal to
three hundred dollars. In order to receive this credit an instructor of
a hunting safety course must have been active for the entire taxable
year for which the credit is sought.
(2) In the case of a husband and wife who file a joint return and who
both individually qualify for the credit under this subsection, the
amount of the credit allowed shall be six hundred dollars.
(3) If the amount of the credit allowed under this subsection for any
taxable year shall exceed the taxpayer's tax for such year, the excess
shall be treated as an overpayment of tax to be credited or refunded in
accordance with the provisions of section six hundred eighty-six of this
article, provided, however, that no interest shall be paid thereon.
2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09966-01-5

NEW YORK STATE SENATE

INTRODUCER'S MEMORANDUM IN SUPPORT
submitted in accordance with Senate Rule VI. Sec 1
BILL NUMBER: S4961
SPONSOR: RITCHIE
TITLE OF BILL: An act to amend the tax law, in relation to creating a
tax credit for instructors of a hunting safety course
PURPOSE:
To provide a tax credit for instructors of a hunting safety course.
SUMMARY OF PROVISIONS:
Section 1 amends the tax law by adding a new subdivision (ccc) to 606
establishing a hunting safety course instructor tax credit equal to
$300.
Section 2 provides the effective date.
JUSTIFICATION:
Sportsman education teaches future sportsmen and sportswomen how to be
safe, responsible and ethical hunters and trappers. After successful
completion of the required course(s), students will receive a certificate of qualification necessary for purchasing a first-time sporting
license. All courses are free and taught by DEC-certified instructors.
Sportsman education instructors volunteer their time to teach these
aspiring sportsmen and women about the safety, responsibility and ethics
of hunting and trapping, and help keep these valued traditions alive
today.
Clearly, the availability of sportsman education classes is contingent
on the readiness of certified instructors. Similarly, the proliferation
of sporting licenses depends on the goodwill of these volunteers.
Requirements of certification are extensive, and include the completion
of instructor training and apprenticeship, teaching at least one course
per year, and attending a refresher course every two years.
This bill creates a $300 tax credit for instructors of a hunting safety
course. By incentivizing the teaching of hunting safety courses, New
York will encourage more sports men and women to become certified hunting safety course instructors, while promoting safe, responsible and
ethical hunters and trappers. This bill will not only benefit the volunteer instructors, but help to ensure safe and ethical practices among
sportsmen and sportswomen throughout the state.
LEGISLATIVE HISTORY:

New bill.
FISCAL IMPLICATIONS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately.