Bill > S01317

This bill provides a tax credit for the cost of fishing and hunting licenses issued to volunteer firefighters and ambulance workers in New York. Specifically, it allows resident taxpayers who have served as active volunteer firefighters or volunteer ambulance workers for the previous 12 consecutive months to claim a tax credit against the state's personal income tax for any fees paid for hunting and/or fishing licenses, privileges, tags, and permits. If the credit amount exceeds the taxpayer's tax liability for the year, the excess can be carried over to the following year(s). The bill takes effect immediately and applies to taxable years beginning on or after January 1, 2020.