Bill > A02087

This bill provides a tax credit for the cost of fishing and hunting licenses issued to volunteer firefighters and ambulance workers in New York. The credit is available to resident taxpayers who have served as active volunteer firefighters or volunteer ambulance workers for the previous 12 consecutive months, and can be claimed against the state income tax. If the credit amount exceeds the taxpayer's tax for the year, the excess can be carried over to the following year or years. The bill takes effect immediately and applies to taxable years beginning on or after January 1, 2020.